Main Bibliography
Section K: KIM-KOC

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

Kim, C. 1970. Decomposition of planning systems. Decision Sciences 1(3-4): 397-422.

Kim, C. 1973. A stochastic cost volume profit analysis. Decision Sciences 4(3): 329-342.

Kim, C. and L. Zhang. 2016. Corporate political connections and tax aggressiveness. Contemporary Accounting Research 33(1): 78-114.

Kim, C. K., J. H. Evans III and D. V. Moser. 2005. Economic and equity effects on tax reporting decisions. Accounting, Organizations, and Society 30(7-8): 609-625.

Kim, D. 2006. Capital budgeting for new projects: On the role of auditing in information acquisition. Journal of Accounting and Economics (September): 257-270.

Kim, D. and R. P. Lee 2010. Systems collaboration and strategic collaboration: Their impacts on supply chain responsiveness and market performance. Decision Sciences 41(4): 955-981.

Kim, D. and Y. Qi. 2010. Accruals quality, stock returns, and macroeconomic conditions. The Accounting Review (May): 937-978.

Kim, D. C. 1992. Risk preferences in participative budgeting. The Accounting Review (April): 303-318.

Kim, E., M. Sethuraman and T. D. Steffen. 2021. The informational role of investor relations: Evidence from the debt market. The Accounting Review (November): 275-302.

Kim, G. and W. Cocanower. 2023. Debt arrangement did not give rise to an interest in partnership equity. Journal of Accountancy (February): 1-4.

Kim, G., V. J. Richardson and M. W. Watson. 2018. IT does matter: The folly of ignoring IT material weaknesses. Accounting Horizons (June): 37-55.

Kim, H., M. Mannino and R. J. Nieschwietz. 2009. Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems 10(4): 214-228.

Kim, I. 1989. Microeconomic approach to quality cost control. Journal of Cost Management (Fall): 11-16.

Kim, I. 1998. Activity-based management and corporate downsizing. Journal of Cost Management (May/June): 13-19.

Kim, I. and A. T. Sadhwani. 1991. Is your inventory really all there? Management Accounting (July): 37-40.

Kim, I. and D. J. Skinner. 2012. Measuring securities litigation risk. Journal of Accounting and Economics (February-April): 290-310.

Kim, I. and J. Song. 1990. U.S., Korea, & Japan: Accounting practices in three countries. Management Accounting (August): 26-30.

Kim, I. and M. J. Lenard. 1989. Office technology: FAX for accountants. Management Accounting (November): 50-52.

Kim, J. 2018. Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market. Journal of Accounting and Economics (February): 148-168.

Kim, J. 2020. When organizational performance matters for personnel decisions: Executives' career patterns in a conglomerate. Management Accounting Research (December): 100695.

Kim, J. and A. S. Miner. 2007. Vicarious learning from the failures and near-failures of others: Evidence from the U.S. commercial banking industry. The Academy of Management Journal 50(3): 687-715.

Kim, J. and B. Y. Song. 2011. Auditor quality and loan syndicate structure. Auditing: A Journal of Practice & Theory 30(4): 71-99.

Kim, J. and H. Shi. 2012. IFRS reporting, firm-specific information flows, and institutional environments: International evidence. Review of Accounting Studies 17(3): 474-517.

Kim J. and H. Shi. 2012. Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 11(1): 45-76.

Kim, J. and J. Zhou. 2023. Cost stickiness and bank loan contracting. Advances in Accounting (61): 100645.

Kim, J. and K. Valentine. 2021. The innovation consequences of mandatory patent disclosures. Journal of Accounting and Economics (April-May): 101381.

Kim, J. and K. Valentine. 2023. Public firm disclosures and the market for innovation. Journal of Accounting and Economics (August): 101577.

Kim, J. and L. Zhang. 2014. Financial reporting opacity and expected crash risk: Evidence from implied volatility smirks. Contemporary Accounting Research 31(3): 851-875.

Kim, J. and L. Zhang. 2016. Accounting conservatism and stock price crash risk: Firm-level evidence. Contemporary Accounting Research 33(1): 412-441.

Kim, J. and M. Olbert. 2022. How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market. Journal of Accounting and Economics (November-December): 101545.

Kim, J., A. I. Nicolaou and M. A. Vasrhelyi. 2013. The impact of enterprise resource planning (ERP) systems on the audit report lag. Journal of Emerging Technologies in Accounting (10): 63-88.

Kim, J., B. Schonberger, C. Wasley and H. Land. 2020. Intertemporal variation in the information content of aggregate earnings and its effect on the aggregate earnings-return relation. Review of Accounting Studies 25(4): 1410-1443.

Kim, J., B. Y. Song and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review (July): 1157-1188.

Kim, J., B. Y. Song and T. C. Stratopoulos. 2018. Does information technology reputation affect bank loan terms? The Accounting Review (May): 185-211.

Kim, J., C. Wang and F. Wu. 2023. The real effects of risk disclosures: Evidence from climate change reporting in 10-Ks. Review of Accounting Studies 28(4): 2271-2318.

Kim, J., C. Wiedman and C. Zhu. 2023. Does credit default swap trading improve managerial learning from outsiders? Contemporary Accounting Research 40(3): 2032-2070.

Kim, J., D. A. Simunic, M. T. Stein and C. H. Yi. 2011. Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemporary Accounting Research 28(2): 585-615.

Kim, J., E. Lee and Z. Zhenmei. 2022. Do firm-specific stock price crashes lead to a stimulation or distortion of market information efficiency? Contemporary Accounting Research 39(3): 2175-2211.

Kim, J., J. J. Lee and J. C. Park. 2015. Audit quality and the market value of cash holdings: The case of office-level auditor industry specialization. Auditing: A Journal of Practice & Theory 34(2): 27-57.

Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1929-1970.

Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Correction to: Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1971.

Kim, J., J. S. L. Tsui and C. H. Yi. 2011. The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies 16(4): 779-811.

Kim, J., K. H. Lee and E. Lie. 2017. Dividend stickiness, debt covenants, and earnings management. Contemporary Accounting Research 34(4): 2022-2050.

Kim, J., L. Li, L. Y. Lu and Y. Yu. 2016. Financial statement comparability and expected crash risk. Journal of Accounting and Economics (April-May): 294-312.

Kim, J., L. Y. Lu and Y. Yu. 2019. Analyst coverage and expected crash risk: Evidence from exogenous changes in analyst coverage. The Accounting Review (July): 345-364.

Kim, J., M. Nessa and R. J. Wilson. 2021. How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms? The Accounting Review (May): 287-311.

Kim, J., S. McGuire and R. Wilson. 2022. Expected economic growth and investment in corporate tax planning. Review of Accounting Studies 27(2): 745-778.

Kim, J., R. S. Verdi and B. P. Yost. 2020. Do firms strategically internalize disclosure spillovers? Journal of Accounting Research (December): 1249-1297.

Kim, J., S. T. McGuire, S. Savoy, R. Wilson and J. Caskey. 2019. How quickly do firms adjust to optimal levels of tax avoidance? Contemporary Accounting Research 36(3): 1824-1860.

Kim, J., X. Liu and L. Zheng. 2012. The impact of mandatory IFRS adoption on audit fees: Theory and evidence. The Accounting Review (November): 2061-2094.

Kim, J., Y. Kim and J. Zhou. 2017. Languages and earnings management. Journal of Accounting and Economics (April-May): 288-306.

Kim, J., Y. Lin, Y. Mao and Z. Wang. 2023. Banking market consolidation and tax planning intermediation: Evidence from client firm tax haven operations. The Accounting Review (July): 217-245.

Kim, J., Y. W. Park and A. J. Williams. 2021. A mathematical programming approach for imputation of unknown journal ratings in a combined journal quality list. Decision Sciences 52(2): 455-482.

Kim, J., Z. Wang and L. Zhang. 2016. CEO overconfidence and stock price crash risk. Contemporary Accounting Research 33(4): 1720-1749.

Kim, J. B. 2016. Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings. Review of Accounting Studies 21(4): 1361-1400.

Kim, J. B., A. Nekrasov, P. K. Shroff and A. Simon. 2019. Valuation implications of unconditional accounting conservatism: Evidence from analysts' target prices. Contemporary Accounting Research 36(3): 1669-1698.

Kim, J. B., B. Li and Z. Liu. 2019. Information processing costs and breadth of ownership. Contemporary Accounting Research 36(4): 2408-2436.

Kim, J. B., J. W. Kim and J. H. Lim. 2019. Does XBRL adoption constrain earnings management? Early evidence from mandated U.S. filers. Contemporary Accounting Research 36(4): 2610-2634.

Kim, J. B., P. Shroff, D. Vyas and R. Wittenberg Moerman. 2018. Credit default swaps and managers voluntary disclosure. Journal of Accounting Research (June): 953-988.

Kim, J. H. and I. Choi. 2021. Choosing the level of significance: A decision-theoretic approach. Abacus 57(1): 27-71.

Kim, J. H. and S. Lin. 2019. Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany. Advances in Accounting: Incorporating Advances in International Accounting (47): 100445.

Kim, J. H. and Y. J. Kim. 2017. Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly. Accounting Horizons (March): 1-22.

Kim, J. H., K. Ahmed and P. I. Ji. 2018. Significance testing in accounting research: A critical evaluation based on evidence. Abacus 54(4): 524-546.

Kim, J. M. 2023. Uncertainty about managerial horizon and voluntary disclosure. Review of Accounting Studies 28(2): 615-657.

Kim, J. M., D. J. Taylor and R. E. Verrecchia. 2021. Voluntary disclosure when private information and disclosure costs are jointly determined. Review of Accounting Studies 26(3): 971-1003.

Kim, J. S. 1980. Relationships of personality to perceptual and behavioral responses in stimulating and nonstimulating tasks. The Academy of Management Journal 23(2): 307-319.

Kim, J. S. 1984. Effect of behavior plus outcome goal setting and feedback on employee satisfaction and performance. The Academy of Management Journal 27(1): 139-149.

Kim, J. S. and A. F. Campagna. 1981. Effects of flexitime on employee attendance and performance: A field experiment. The Academy of Management Journal 24(4): 729-741.

Kim, J. S. and R. S. Schuler. 1979. The nature of the task as a moderator of the relationship between extrinsic feedback and employee responses. The Academy of Management Journal 22(1): 157-162.

Kim, J. W., J. Lim and K. Yoon. 2020. Shareholder wealth effects on audit data analytics announcements. Accounting Horizons (December): 125-142.

Kim, J. W., J. Lim and W. G. No. 2012. The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems (Spring): 127-153.

Kim, K. and D. A. Schroeder. 1990. Analysts' use of managerial bonus incentives in forecasting earnings. Journal of Accounting and Economics (May): 3-23.

Kim, K. and M. Jensen. 2011. How product order affects market identity: Repertoire ordering in the U.S. opera market. Administrative Science Quarterly 56(2): 238-256.

Kim, K., E. Mauldin and S. Patro. 2014. Outside directors and board advising and monitoring performance. Journal of Accounting and Economics (April-May): 110-131.

Kim, K., S. S. Pandit and C. E. Wasley. 2016. Macroeconomic uncertainty and management earnings forecasts. Accounting Horizons (March): 157-172.

Kim, K. I., H. Park and N. Suzuki. 1990. Reward allocations in the United States, Japan, and Korea: A comparison of individualistic and collectivistic cultures. The Academy of Management Journal 33(1): 188-198.

Kim, K. J. and M. M. K. Fleming. 1989. Where did the cash go? Management Accounting (July): 39-43. (Related to preventing small business employee theft).

Kim, K. K. 1988. Organizational coordination and performance in hospital accounting information systems: An empirical investigation. The Accounting Review (July): 472-489.

Kim, K. K. 1989. User satisfaction: A synthesis of three different perspectives. Journal of Information Systems (Fall): 1-12.

Kim, L. and Y. Lim. 1988. Environment, generic strategies, and performance in a rapidly developing country: A taxonomic approach. The Academy of Management Journal 31(4): 802-827.

Kim, M. 2021. Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover. Advances in Accounting: Incorporating Advances in International Accounting (54): 100549.

Kim, M. and G. Moore. 1988. Economic vs. accounting depreciation. Journal of Accounting and Economics (April): 111-125.

Kim, M. and W. Kross. 1998. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. Journal of Accounting and Economics (26 February): 69-99.

Kim, M. and W. Kross. 2005. The ability of earnings to predict future operating cash flows has been increasing-not decreasing. Journal of Accounting Research (December): 753-780.

Kim, M. M., S. Lin and L. Yang. 2021. Would an improved information environment of a less regulated OTC market benefit blue-chip foreign firms? Evidence from the OTCOX international market. Journal of International Accounting Research 20(1): 103-131.

Kim, M. P., S. R. Pierce and I. Yeung. 2021. Why firms announce good news late: Earnings management and financial reporting timeliness. Contemporary Accounting Research 38(4): 2691-2722.

Kim, M. W. and W. M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons (March): 8-18. (Summary).

Kim, N. K. W. and E. M. Matsumura. 2017. Managerial accounting research in corporate social responsibility: A framework and opportunities for research. Advances in Management Accounting (28): 31-58.

Kim, O. 1999. Discussion of the role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 183-185.

Kim, O. and R. E. Verrecchia. 1991. Trading volume and price reactions to public announcements. Journal of Accounting Research (Autumn): 302-321.

Kim, O. and R. E. Verrecchia. 1994. Market liquidity and volume around earnings announcements. Journal of Accounting and Economics (January): 41-67.

Kim, O. and R. E. Verrecchia. 1995. Erratum. Journal of Accounting and Economics (February): 169.

Kim, O. and R. E. Verrecchia. 1997. Pre-announcement and event-period private information. Journal of Accounting and Economics (31 December): 395-419.

Kim, O. and R. E. Verrecchia. 2001. The relation among disclosure, returns, and trading volume information. The Accounting Review (October): 633-654.

Kim, O. and Y. Suh. 1993. Incentive efficiency of compensation based on accounting and market performance. Journal of Accounting and Economics (January-July): 25-53.

Kim, O., S. C. Lim and K. W. Shaw. 2001. The inefficiency of the mean analyst forecast as a summary forecast of earnings. Journal of Accounting Research (September): 329-335.

Kim, R., J. Gangolly and P. Elsas. 2017. A framework for analytics and simulation of accounting information systems: A Petri net modeling primer. International Journal of Accounting Information Systems (27): 30-54.

Kim, R., J. Gangolly, S. S. Ravi and D. J. Rosenkrantz. 2020. Formal analysis of segregation of duties (SoD) in accounting: A computational approach. Abacus 56(2): 165-212.

Kim, R., K. Hangsoo and J. Ng. 2022. Top management team incentive dispersion and earnings quality. Contemporary Accounting Research 39(3): 1949-1985.

Kim, S. 2013. What is behind the magic of O-Score? An alternative interpretation of Dichev's (1998) bankruptcy anomaly. Review of Accounting Studies 18(2): 291-323.

Kim, S. 2021. Frame restructuration: The making of an alternative business incubator amid Detroit's crisis. Administrative Science Quarterly 66(3): 753-805.

Kim, S. 2022. Delays in banks' loan provisioning and economic downturns: Evidence from the U.S. housing market. Journal of Accounting Research (June): 711-754.

Kim, S. and A. Klein. 2017. Did the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors? The Accounting Review (November): 187-212.

Kim, S. and D. C. Feldman. 2000. Working in retirement: The antecedents of bridge employment and its consequences for quality of life in retirement. The Academy of Management Journal 43(6): 1195-1210.

Kim, S. and J. Ng. 2018. Executive bonus contract characteristics and share repurchases. The Accounting Review (January): 289-316.

Kim, S. and J. Y. Shin. 2017. Executive bonus target ratcheting: Evidence from the new executive compensation disclosures rules. Contemporary Accounting Research 34(4): 1843-1879.

Kim, S. and N. Harding. 2017. The effect of a superior's perceived expertise on the predecisional distortion of evidence by auditors. Auditing: A Journal of Practice & Theory 36(1): 109-127.

Kim, S. and N. Harding. 2017. The effect of a superior's perceived expertise on the predecisional distortion of evidence by auditors. Supplementary Appendix. Auditing: A Journal of Practice & Theory 36(1): 1-12.

Kim, S. and T. Schifeling. 2022. Good corp, bad corp, and the rise of B corps: How market incumbents' diverse responses reinvigorate challenges. Administrative Science Quarterly 67(3): 674-720.

Kim, S., M. Matejka and J. Park. 2023. Economic determinants and consequences of performance target difficulty. The Accounting Review (March): 361-387.

Kim, S., P. Kraft and S. G. Ryan. 2013. Financial statement comparability and credit risk. Review of Accounting Studies 18(3): 783-823.

Kim, S., S. Kim and S. G. Ryan. 2019. Economic consequences of the AOCI filter removal for advanced approaches banks. The Accounting Review (November): 309-335.

Kim, S., W. J. Green and K. M. Johnstone. 2016. Biased evidence processing by multidisciplinary greenhouse gas assurance teams. Auditing: A Journal of Practice & Theory 35(3): 119-139.

Kim, S. H. 1977. An integer programming model for direct foreign investment projects. Management Accounting (April): 47-50.

Kim, S. H. 1979. Making the long-term investment decision. Management Accounting (March): 41-49.

Kim, S. H. and E. J. Farragher. 1981. Current capital budgeting practices. Management Accounting (June): 26-30. (Survey of Fortune 1000 companies).

Kim, S. H. and T. Crick. 1984. How non-U.S. MNCs practice capital budgeting. Management Accounting (January): 28-31.

Kim, S. H., S. H. Kim and K. A. Kim. 2001. Global Corporate Finance: Text and Cases. Blackwell Publishing.

Kim, S. H., T. Crick and S. H. Kim. 1986. Do executives practice what academics preach? Management Accounting (November): 49-52. (Related to using DCF and other quantitative methods).

Kim, S. K. and Y. S. Suh. 1991. Ranking of accounting information systems for management control. Journal of Accounting Research (Autumn): 386-396.

Kim, S. S. and N. K. Malhotra. 2005. A longitudinal model of continued IS use: An integrative view of four mechanisms underlying postadoption phenomena. Management Science (May): 741-755.

Kim, T., D. Shin, H. Oh and Y. Jeong. 2007. Inside the iron cage: Organizational political dynamics and institutional changes in presidential selection systems in Korean universities, 1985-2002. Administrative Science Quarterly 52(2): 286-323.

Kim, T. W., J. Li and S. Pae. 2023. Career concerns, investment, and management forecasts. The Accounting Review (January):. 337-363.

Kim, W. C. and M. Renee. 2014. Blue ocean leadership. Are your employees fully engaged in moving your company forward? Here's how... Harvard Business Review (May): 60-72.

Kim, W. C. and R. Mauborgne. 1997. Value innovation: The strategic logic of high growth. Harvard Business Review (January-February): 103-112. (Summary).

Kim, W. C. and R. Mauborgne. 1999. Creating new market space: A systematic approach to value innovation can help companies break free from the competitive pack. Harvard Business Review (January-February): 83-93. (Summary).

Kim, W. C. and R. Mauborgne. 2002. Charting your company's future. Harvard Business Review (June): 77-83. (Summary).

Kim, W. C. and R. Mauborgne. 2003. Fair process: Managing in the knowledge economy. Harvard Business Review (January): 127-136. (People care about outcomes, but they also care about the processes that produce those outcomes).

Kim, W. C. and R. Mauborgne. 2003. Tipping point leadership. Harvard Business Review (April): 60-69. (New strategy for New York City's police department).

Kim, W. C. and R. Mauborgne. 2004. Blue ocean strategy. Harvard Business Review (October): 76-84. (Summary).

Kim, W. C. and R. Mauborgne. 2004. Value innovation: The strategic logic of high growth. Harvard Business Review (July/August): 172-180. (Reprint of their 1997 HBR article). (Summary).

Kim, W. C. and R. Mauborgne. 2005. Blue Ocean Strategy: How to Create Uncontested Market Space and Make Competition Irrelevant. Harvard Business School Press.

Kim, W. C. and R. Mauborgne. 2009. How strategy shapes structure. Harvard Business Review (September): 72-80. (Summary).

Kim, W. C. and R. Mauborgne. 2015. Red ocean traps: The mental models that undermine market-creating strategies. Harvard Business Review (March): 68-73. (Summary).

Kim, W. C. and R. Mauborgne. 2019. Nondisruptive creation: Rethinking innovation and growth. MIT Sloan Management Review (Spring): 46-50, 52-55.

Kim, W. C. and R. Mauborgne. 2023. Fair process: Managing in the knowledge economy. Harvard Business Review (Winter Special Issue): 58-69.

Kim, W. C. and R. Mauborgne. 2023. Innovation doesn't have to be disruptive: Create new markets for growth without destroying existing companies or jobs. Harvard Business Review (May/June): 72-81.

Kim, W. C. and R. A. Mauborgne. 1993. Procedural justice, attitudes, and subsidiary top management compliance with multinationals' corporate strategic decisions. The Academy of Management Journal 36(3): 502-526.

Kim, W. J., M. A. Plumlee and S. R. Stubben. 2022. Overview of U.S. state and local government financial reporting: A reference for academic research. Accounting Horizons (September): 127-148.

Kim, Y. 2015. Discussion of Foreign ownership and real earnings management: Evidence from Japan. Journal of International Accounting Research 14(2): 215-219.

Kim, Y. and A. Kogan. 2014. Development of an anomaly detection model for a bank's transitory account system. Journal of Information Systems (Spring): 145-165.

Kim, Y. and M. A. Vasarhelyi. 2012. A model to detect potentially fraudulent/abnormal wires of an insurance company: An unsupervised rule-based approach. Journal of Emerging Technologies in Accounting (9): 95-110.

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Kim, Y. and M. S. Park. 2012. Are all management earnings forecasts created equal? Expectations management versus communication. Review of Accounting Studies 17(4): 807-847.

Kim, Y. and M. S. Park. 2014. Real activities manipulation and auditors' client-retention decisions. The Accounting Review (January): 367-401.

Kim, Y., H. Li and S. Li. 2012. Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? Journal of Accounting and Economics (February-April): 249-270.

Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.

Kim, Y., L. Su and X. Zhu. 2017. Does the cessation of quarterly earnings guidance reduce investors' short-termism? Review of Accounting Studies 22(2): 715-752.

Kim, Y., L. Su, G. Zhou and X. Zhu. 2020. PCAOB international inspections and merger and acquisition outcomes. Journal of Accounting and Economics (August): 101318.

Kim, Y., L. Su, Z. Wang and H. Wu. 2021. The effect of trade secrets law on stock price synchronicity: Evidence from the inevitable disclosure doctrine. The Accounting Review (January): 325-348.

Kim, Y., M. Lacina and M. S. Park. 2008. Positive and negative information transfers from management forecasts. Journal of Accounting Research (September): 885-908.

Kim, Y., M. S. Park and B. Wier. 2012. Is earnings quality associated with corporate social responsibility? The Accounting Review (May): 761-796.

Kim, Y., S. Li, C. Pan and L. Zuo. 2013. The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings. The Accounting Review (July): 1327-1356.

Kim, Y., W. N. Street, G. J. Russell and F. Menczer. 2005. Customer targeting: A neural network approach guided by genetic algorithms. Management Science (February): 264-276.

Kim, Y. H. and U. Wemmerlöv. 2015. Does a supplier's operational competence translate into financial performance? An empirical analysis of supplier-customer relationships. Decision Sciences 46(1): 101-134.

Kimball, C. 2003. When Religion Becomes Evil: Five Warning Signs. Harper San Francisco.

Kimball, G. 2010. Outsourcing Agreements: A Practical Guide. Oxford University Press, USA.

Kimball, H. G. 1935. Depreciation and savings. The Accounting Review (December): 365-369.

Kimball, H. G. 1935. The importance of understanding income and profits. The Accounting Review (June): 131-135.

Kimball, R., M. Ross, W. Thornthwaite and J. Mundy. 2010. The Kimball Group Reader: Relentlessly Practical Tools for Data Warehousing and Business Intelligence. Wiley.

Kimberly, J. R. 1975. Environmental constraints and organizational structure: A comparative analysis of rehabilitation organizations. Administrative Science Quarterly 20(1): 1-9.

Kimberly, J. R. 1976. Organizational size and the structuralist perspective: A review, critique, and proposal. Administrative Science Quarterly 21(4): 571-597.

Kimberly, J. R. 1977. Erratum: Organizational size and the structuralist perspective: A review, critique, and proposal. Administrative Science Quarterly 22(2):

Kimberly, J. R. and M. J. Evanisko. 1981. Organizational innovation: The influence of individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations. The Academy of Management Journal 24(4): 689-713.

Kimberly, J. R. and W. R. Nielsen. 1975. Organization development and change in organizational performance. Administrative Science Quarterly 20(2): 191-206.

Kimbro, B. M. 2005. Managing underpricing? The case of pre-IPO discretionary accruals in China. Journal of International Financial Management & Accounting 16(3): 229-262.

Kimbro, M. B. 2011. Corruption primer: The role of culture, religion, wealth and governance. Journal of Forensic & Investigative Accounting 3(3): 166-193.

Kimbro, M. B. 2020. Book reviews: S. M. Saudagaran and L. M. Smith. International Accounting: A User Perspective, 5th edition. Carolina Academic Press.. Journal of International Accounting Research 19(3): 161-163.

Kimbrough, M. D. 2005. The effect of conference calls on analyst and market underreaction to earnings announcements. The Accounting Review (January): 189-219.

Kimbrough, M. D. 2007. The influences of financial statement recognition and analyst coverage on the market's valuation of R&D capital. The Accounting Review (October): 1195-1225.

Kimbrough, M. D. and H. Louis. 2011. Voluntary disclosure to influence investor reactions to merger announcements: An examination of conference calls. The Accounting Review (March): 637-667.

Kimbrough, M. D. and I. Y. Wang. 2014. Are seemingly self-serving attributions in earnings press releases plausible? Empirical evidence. The Accounting Review (March): 635-667.

Kimbrough, M. D., H. Lee and Y. Zheng. 2021. Can managers be wrong and still be right? An examination of the future realization of current management forecast errors. The Accounting Review (January): 349-376.

Kimelman, J. 1969. Material mix and yield variances. Management Accounting (February): 42-43.

Kimes, J. D. 1977. Handling stress in the accounting profession. Management Accounting (September): 17-23.

Kimes, J. D. 1987. Making your meetings count. Management Accounting (January): 56-59.

Kimes, J. D. 1984. Are you really managing your inventory? Management Accounting (February): 70-73, 77.

Kimes, J. D. 1985. Donating inventory can improve profitability. Management Accounting (February): 38-41.

Kimes, J. D. 1988. 20 Attributes of an effective manager. Management Accounting (July): 50-53.

Kimes, J. D. 1993. Too many bosses. Management Accounting (June): 44-45.

Kimes, J. D. 1998. Why you should attend the annual conference. Management Accounting (March): 66-67.

Kimes, J. D. 2004. How to deal with criticism more effectively. Strategic Finance (December): 46-49.

Kimes, S. E. and J. E. Collier. 2015. How customers view self-service technologies. MIT Sloan Management Review (Fall): 25-26.

Kimmel, P. 1995. A framework for incorporating critical thinking into accounting education. Journal of Accounting Education 13(3): 299-318.

Kimmel, P. and L. Kren. 1995. The effect of divisional interdependence on the use of outcome-contingent compensation. Advances in Management Accounting (4): 179-192.

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

Kimmel, P. and T. D. Warfield. 1995. The usefulness of hybrid security classifications: Evidence from redeemable preferred stock. The Accounting Review (January): 151-167.

Kimmel, P. D. and T. D. Warfiend. 2008. Accelerating corporate performance: Stock buybacks with zip. Issues in Accounting Education (February): 119-128.

Kimmel, P. D., J. J. Weygandt and D. E. Kieso. 2003. Financial Accounting: Tools for Business Decision Making, 3rd edition. Wiley.

Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632.

Kimmell, S. L., P. K. Kelyka and E. Ofobike. 2008. Recruiting the best accounting students in a tight market: Some guidance. The CPA Journal (October): 68-71.

Kimmell, S. L., R. P. Marquette and D. H. Olsen. 1998. Outcomes assessment programs: Historical perspective and state of the art. Issues in Accounting Education (November): 851-868.

Kimpel, H. M. 1936. Municipal financial control through modern accounting. N.A.C.A. Bulletin (February 15): 624-636.

Kimzey, A. M. Jr. 1958. Sales forecasting - Keystone of profit planning. N.A.A. Bulletin (October): 42.

Kinderman, B. W. 1947. Controlling material supply and inventories. N.A.C.A. Bulletin (October 15): 210-212.

Kindig, F. E. 1961. A suggested solution to line versus staff problems in organization theory. The Journal of the Academy of Management 4(1): 59-61.

Kindley, R. W. 1954. Converting parts cost to a completed airplane basis. N.A.C.A. Bulletin (September): 69-74.

Kindley, R. W. 1955. Daily balancing of labor loads by work stations. N.A.C.A. Bulletin (November): 382-386.

King, A. 2000. Differentiating between cost, value, and price. Journal of Cost Management (November/December): 21-25.

King, A. 2002. Enron: An affront to America. Journal of Cost Management (July/August): 33-35.

King, A. 2015. Why it pays to become a rule maker. MIT Sloan Management Review (Winter): 11-13.

King, A. and K. R. Lakhani. 2013. Using open innovation to identify the best ideas. MIT Sloan Management Review (Fall): 41-48.

King, A. A. 2019. Think critically about the wisdom of experts. MIT Sloan Management Review (Winter): 1-9.

King, A. A. and B. Baatartogtokh. 2015. How useful is the theory of disruptive innovation? MIT Sloan Management Review (Fall): 77-90.

King, A. A. and M. J. Lenox. 2000. Industry self-regulation without sanctions: The chemical industry's responsible care program. The Academy of Management Journal 43(4): 698-716.

King, A. A., M. J. Lenox and A. Terlaak. 2005. The strategic use of decentralized institutions: Exploring certification with the ISO 14001 management standard. The Academy of Management Journal 48(6): 1091-1106.

King, A. M. 1966. Accounting problems raised by a foreign subsidy. Management Accounting (July): 23-29.

King, A. M. 1968. The choice of a foreign exchange rate. Management Accounting (April): 11-13.

King, A. M. 1969. Budgeting foreign exchange losses. Management Accounting (October): 39-41.

King, A. M. 1970. Check-account payroll system. Management Accounting (June): 49-50.

King, A. M. 1975. Fair value reporting. Management Accounting (March): 25-30.

King, A. M. 1976. Price-level restatement: Solution or problem? Management Accounting (November): 16-18.

King, A. M. 1986. Cost accounting in the 1990's: Can production executives and financial executives learn to keep in touch? FE: The Magazine for Financial Executives (November): 24-28.

King, A. M. 1991. The development of cost management. Journal of Cost Management (Spring): 3.

King, A. M. 1991. The current status of activity-based costing: An interview with Robin Cooper and Robert S. Kaplan. Management Accounting (September): 22-26.

King, A. M. 1992. Let's make America competitive. Management Accounting (May): 24-27. (Related to high-tech investments).

King, A. M. 1992. The IRS's new neutron bomb. Management Accounting (December): 35-38. (Section 482 related to transfer pricing and tax shifting).

King, A. M. 1993. Green dollars and blue dollars: The paradox of cost reduction. Journal of Cost Management (Fall): 44-52.

King, A. M. 1993. Risky business: Defense contractors after the cold war. Management Accounting (October): 47-51.

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

King, A. M. 1997. Three significant digits. Journal of Cost Management (Winter): 31-37.

King, A. M. 1999. What is the value of your website? Strategic Finance (March): 48-51.

King, A. M. 2000. Valuing red-hot internet stocks. Strategic Finance (April): 28-32, 34.

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

King, A. M. 2001. The cost manager and the internet. Journal of Cost Management (May/June): 15-17.

King, A. M. 2001. Valuation: What Assets Are Really Worth. John Wiley & Sons.

King, A. M. 2001. Warning: Use of EBITDA may be dangerous to your career. Strategic Finance (September): 35-37.

King, A. M. 2002. Accounting for customer relationships in mergers and acquisitions. Strategic Finance (February): 36-40.

King, A. M. 2002. Enron: An affront to financial managers. Strategic Finance (July): 32-36.

King, A. M. 2003. Fair value accounting: Its time has come and gone. Strategic Finance (September): 54-57.

King, A. M. 2004. Go figure. Strategic Finance (July): 36-40. (Methods of valuing long-lived assets. Quoted market prices vs. value-in-use prices).

King, A. M. 2005. Do you know where your financial assets are? Strategic Finance (February): 24-29.

King, A. M. 2005. Suzie's sweater: The new paradigm in accounting. Strategic Finance (August): 44-45. (The revenue recognition problem compared to the purchase of a sweater).

King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. 2009. Ghost and zombie assets. Strategic Finance (May): 34-39.

King, A. M. 2013. "So you need an appraisal?" Strategic Finance (September): 24-30.

King, A. M. 2013. Tone at the top: Why investors should care. Strategic Finance (March): 24-31.

King, A. M. 2016. Book review: A guide to COSO's framework. Strategic Finance (April): 12. (Graham, L. Internal Control Audit and Compliance).

King, A. M. 2018. Book review: Lessons in value creation. Strategic Finance (November): 11. (Review of Yanagi, R. Corporate Governance and Value Creation in Japan).

King, A. M. 2019. IMA in the 1960s and beyond. Strategic Finance (January): 62-63.

King, B. G. 2022. Book review: Westphal, J. and S. H. Park. 2020. Symbolic Management: Governance, Strategy, and Institutions. Administrative Science Quarterly 67(1): NP6-NP8.

King, T. A. 2019. Evolving investor relations. Strategic Finance (February): 38-45.

King, A. M. and S. Parrish. 2002. Stock options: Options can be valued. Strategic Finance (October): 50-54.

King, A. M. and J. Cook. 1990. Brand names: The invisible assets. Management Accounting (November): 41-45.

King, A. M. and J. Henry. 2000. Cost management and corporate valuation. Journal of Cost Management (September/October): 16-18.

King, A. M. and J. F. Chironna. 1989. Fraudulent financial reporting: Raise the ante. Management Accounting (March): 27-29.

King, A. M. and J. M. Henry. 1999. Valuing intangible assets through appraisals. Strategic Finance (November): 32-37.

King, A. M. and M. B. Youngers. 1991. Let the buyer beware. Management Accounting (November): 24-25.

King, A. M. and N. Kelly. 2000. Merger accounting magic may disappear. Strategic Finance (January): 39-43.

King, A. M. and U. Newman. 2015. Brand value: 'Hidden' asset in plain view. Strategic Finance (July): 22-29. (Eight steps to calculate brand value).

King, A. S. 1974. Expectation effects in organizational change. Administrative Science Quarterly 19(2): 221-230.

King, A. W. 1975. Fair-value accounting. Management Accounting (October): 24-26.

King, B. 1966. Market and industry factors in stock price behavior. Journal of Business (Supplement): 139-190.

King, B. 2011. Book review: Politics and Partnerships: The Role of Voluntary Associations in America's Political Past and Present by E. S. Clemens, D. Guthrie. Administrative Science Quarterly 56(3): 490-493.

King, B. 2015. Book review: N. Fligstein and D. McAdam: The Theory of Fields. Administrative Science Quarterly 60(1): NP4-NP6.

King, B. 2017. Book review: L. B. Edelman: Working Law: Courts, Corporations, and Symbolic Civil Rights. Administrative Science Quarterly 62(4): NP47-NP50.

King, B. E., L. J. Krajewski, and L. P. Ritzman 1984. Manufacturing performance: Pulling the right levers. Harvard Business Review (March-April): 143-152.

King, B. G. 2008. A political mediation model of corporate response to social movement activism. Administrative Science Quarterly 53(3): 395-421.

King, B. G. and S. A. Soule. 2007. Social movements as extra-institutional entrepreneurs: The effect of protests on stock price returns. Administrative Science Quarterly 52(3): 413-442.

King, B. J. 2021. Life's work: An interview with Billie Jean King. Harvard Business Review (September/October): 160.

King, D. R. and R. J. Slotegraaf. 2011. Industry implications of value creation and appropriation investment decisions. Decision Sciences 42(2): 511-529.

King, E. 2010. Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions. Springer.

King, E. B. 1968. A control system of profitability of new products. Management Accounting (July): 35-42.

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King, E. C. 1950. Current accounting problems. The Accounting Review (January): 35-44.

King, G. 1997. The effects of interpersonal closeness and issue seriousness on blowing the whistle. Journal of Business Communications 34: 419-436.

King, G. H. and J. Saly. 2011. Sometimes accountants fail to budget. IMA Educational Case Journal 4(3): 1-5.

King, G., R. O. Keohane and S. Verba. 1994. Designing Social Inquiry. Princeton University Press.

King, G. III. 1999. The implications of an organization's structure on whistleblowing. Journal of Business Ethics 20(4): 315-326.

King, J., R. Welker and G. Keller. 1994. The effects of independence allegation on peer review evaluation of audit procedures. Behavioral Research In Accounting (6): 72-91.

King, J. P. 2006. The ABCs of QPRTs: A properly structured trust can freeze the value of a client's residence for estate tax purposes. Journal of Accountancy (October): 53-56.

King, J. S. 1957. A method of controlling company construction costs. N.A.A. Bulletin (November): 81-86.

King, M. 2015. Book review: E. T. Walker: Grassroots for Hire: Public Affairs Consultants in American Democracy. Administrative Science Quarterly 60(2): NP26-NP28.

King, M. and L. McAulay. 1991. A standard costing knowledge base: Building and using an expert system in management accounting education. Issues in Accounting Education (Spring): 97-111.

King, M. D. and H. A. Haveman. 2008. Antislavery in America: The press, the pulpit, and the rise of antislavery societies. Administrative Science Quarterly 53(3): 492-528.

King, M. E. 2016. From financial capitalism to sustainable capitalism. The CPA Journal (June): 40-45.

King, M. E. 2017. Commonsense principles of corporate governance. The CPA Journal (July): 28-33. (Presentation by one of the authors of The Chief Value Officer).

King, R. and P. Clarkson. 2015. Management control system design, ownership, and performance in professional service organizations. Accounting, Organizations and Society (45): 24-39.

King, R., G. Pownall and G. Waymire. 1992. Corporate disclosure and price discovery associated with NYSE temporary trading halts. Contemporary Accounting Research 8(2): 509-531.

King, R., P. M. Clarkson and S. Wallace. 2010. Budgeting practices and performance in small healthcare businesses. Management Accounting Research (March): 40-55.

King, R. A., C. E. Bishop and J. G. Sutherland. 1957. Programming resource use and capital investment in agriculture. Management Science (January): 173-184.

King, R. D. 1984. The effect of convertible bond equity values on dilution and leverage. The Accounting Review (July): 419-431.

King, R. D. and T. B. O'Keefe. 1986. Lobbying activities and insider trading. The Accounting Review (January): 76-90.

King, R. R. 1996. Reputation formation for reliable reporting: An experimental investigation. The Accounting Review (July): 375-396.

King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review (April): 265-284.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R. and C. D. Baron. 1974. An integrated account structure for governmental accounting and financial reporting. The Accounting Review (January): 76-87.

King, R. R. and D. E. Wallin. 1990. The effects of antifraud rules and ex post verifiability on managerial disclosures. Contemporary Accounting Research 6(2): 859-892.

King, R. R. and D. E. Wallin. 1991. Market-induced information disclosures: An experimental markets investigation. Contemporary Accounting Research 8(1): 170-197.

King, R. R. and D. E. Wallin. 1991. Voluntary disclosures when seller's level of information is unknown. Journal of Accounting Research (Spring): 96-108.

King, R. R. and D. E. Wallin. 1995. Experimental tests of disclosure with an opponent. Journal of Accounting and Economics (February): 139-167.

King, R. R. and D. E. Wallin. 1996. Managerial incentives for disclosure timing: An experimental investigation. Journal of Management Accounting Research (8): 117-136.

King, R. R. and R. Schwartz. 1997. The Private Securities Litigation Act of 1995: A discussion of three provisions. Accounting Horizons (March): 92-106.

King, R. R. and R. Schwartz. 2000. An experimental investigation of auditors' liability: Implications for social welfare and exploration of deviations from theoretical predictions. The Accounting Review (October): 429-451.

King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.

King, R. W. 1947. Effect of inventory valuation methods on profits. The Accounting Review (January): 45-53. (Discussion of the effects of cost flow assumptions).

King, T. A. 2006. More Than a Numbers Game: A Brief History of Accounting. Wiley.

King, T. A. 2017. The problem with Non-GAAP earnings. Strategic Finance (April): 32-39.

King, T. A. and H. W. Cecil. 2016. The next version of the CPA exam. The CPA Journal (August): 15-17.

King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535.

King, T. E., A. K. Ortegren and R. M. King. 1990. A reassessment of the allocation of convertible debt proceeds and the implications for other hybrid financial instruments. Accounting Horizons (September): 10-19.

King, T. T., H. W. Cecil and C. P. Andrews. 2009. Upcoming changes to the CPA exam. The CPA Journal (May): 58-62.

King, W. R. 1963. Marketing expansion - A statistical analysis. Management Science (July): 563-573.

King, W. R. 1964. Performance evaluation in marketing systems. Management Science (July): 659-666.

King, W. R. 1974. Methodological analysis through systems simulation. Decision Sciences 5(1): 1-9.

King, W. R. and T. A. Wilson. 1967. Subjective time estimates in critical path planning - A preliminary analysis. Management Science (January): 307-320.

King, W. R., D. M. Wittevrongel and K. D. Hezel. 1967. On the analysis of critical path time estimating behavior. Management Science (September): 79-84.

Kingham, S. B. and T. E. Hauser. 1949. Predetermined payroll for efficient labor accounting and cost control. N.A.C.A. Bulletin (January 15): 586-615.

Kingsbury, C. L. 1941. An incentive bonus plan based on cost efficiency. N.A.C.A. Bulletin (May 1): 965-978.

Kingsbury, E. J. Jr. 1959. Sum of the years-digits depreciation can be easy. N.A.A. Bulletin (February): 30-32.

Kingston, J. and S. Pippin. 2019. Foreign investment in U.S. real estate. Strategic Finance (September): 13-14.

Kingstrom, P. O. and L. E. Mainstone. 1985. An investigation of the rater-ratee acquaintance and rater bias. The Academy of Management Journal 28(3): 641-653.

Kingwill, J. H. 1910. The public accountant and the corporation tax. Journal of Accountancy (February): 248-252.

Kini, O., S. Mian, M. Rebello and A. Venkateswaran. 2009. On the structure of analyst research portfolios and forecast accuracy. Journal of Accounting Research (September): 867-909.

Kinicki, A. and G. Prussia. 2000. From members of the editorial board. The Academy of Management Journal 43(5): 799-800.

Kinicki, A. J., G. E. Prussia and F. M. McKee-Ryan. 2000. A panel study of coping with involuntary job loss. The Academy of Management Journal 43(1): 90-100.

Kinicki, A. J., J. E. Heyl and T. E. Callarman. 1986. Assessing the validity of the Cox, Zmud, and Clark material-requirements-planning audit instrument. The Academy of Management Journal 29(3): 633-641.

Kinkaid, A. I. and C. E. Federanich. 2017. Planning opportunities for the final tax return. Journal of Accountancy (July): 52-56.

Kinkaid, A. I. and C. E. Federanich. 2017. S corp. basis and why it's important. Journal of Accountancy (December): 59.

Kinlan, J. 1992. EIS moves to the desktop. Byte (June): 206-208, 210-212, 214.

Kinley, N. and S. Ben-Hur. 2017. The missing piece in employee development: In some companies, traditional annual review processes are being replaced by ongoing efforts to help employees improve their performance. The challenge? Many managers aren't confident they can change employee behavior. MIT Sloan Management Review (Summer): 89-90.

Kinnersley, R. L. 2016. The development of the totals column on the combined balance sheet for state and local governments in the United States during the 20th century. The Accounting Historians Journal 43(1): 33-57.

Kinney, M. R. and W. F. Wempe. 2002. Further evidence on the extent and origins of JIT's profitability effects. The Accounting Review (January): 203-225.

Kinney, R. L. 1980. Why pension funds are looking at real estate. Management Accounting (April): 15-19.

Kinley, D. 1906. The field of accountancy. Journal of Accountancy (July): 187-193.

Kinley, D. 1907. Make a legal gradation of accountants. Journal of Accountancy (January): 197-199.

Kinney, M. R. and C. A. Raiborn. 2010. Cost Accounting: Foundations and Evolutions, 8th edition. South-Western.

Kinney, M. R. and W. F. Wempe. 2002. Further evidence on the extent and origins of JIT's profitability effects. The Accounting Review (January): 203-225.

Kinney, M. R., J. Prather-Kinsey and C. A. Raiborn. 2006. Cost Accounting. Thomson/Southwestern.

Kinney, W. and R. Libby. 1999. Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch. Journal of Accounting Research (Studies on Credible Financial Reporting): 1-15.

Kinney, W., D. Burgstahler and R. Martin. 2002. Earnings surprise "materiality" as measured by stock returns. Journal of Accounting Research (December): 1297-1329.

Kinney, W. R. Jr. 1969. An environmental model for performance measurement in multi-outlet businesses. Journal of Accounting Research (Spring): 44-52.

Kinney, W. R. Jr. 1971. Predicting earnings: Entity versus subentity data. Journal of Accounting Research (Spring): 127-136.

Kinney, W. R. Jr. 1972. Covariability of segment earnings and multisegment company returns. The Accounting Review (April): 339-345.

Kinney, W. R. Jr. 1972. The auditor's sampling objectives: Four or two? Journal of Accounting Research (Autumn): 407-412.

Kinney, W. R. Jr. 1973. Discussion of a prediction of business failure using accounting data. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-187.

Kinney, W. R. Jr. 1974. Covariability of segment earnings and multisegment company returns: A reply. The Accounting Review (January): 140-145.

Kinney, W. R. Jr. 1974. The use of the time-shared interactive computer in audit education. The Accounting Review (July): 590-594.

Kinney, W. R. Jr. 1975. A decision-theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132.

Kinney, W. R. Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 14-29.

Kinney, W. R. Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review (January): 48-60.

Kinney, W. R. Jr. 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475.

Kinney, W. R. Jr. 1979. The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 148-165.

Kinney, W. R. Jr. 1986. Audit technology and preferences for auditing standards. Journal of Accounting and Economics (March): 73-89.

Kinney, W. R. Jr. 1988. Attestation research opportunities: 1987. Contemporary Accounting Research 4(2): 416-425.

Kinney, W. R. Jr. 1988. L'attestation de recherche, 1987. Contemporary Accounting Research 4(2): 426-437.

Kinney, W. R. Jr. 1986. Empirical accounting research design for Ph.D. students. The Accounting Review (April): 338-350.

Kinney, W. R. Jr. 1989. The relation of accounting research to teaching and practice: A "positive" view. Accounting Horizons (March): 119-124.

Kinney, W. R. Jr. 1990. Editorial: The Accounting Review: 1987-1989. The Accounting Review (January): 258-270.

Kinney, W. R. Jr. 1990. Some reflections on a professional education: It should have been more positive. Issues in Accounting Education (Fall): 295-301.

Kinney, W. R. Jr. 1994. Audit litigation research: Professional help is needed. Accounting Horizons (June): 80-86.

Kinney, W. R. Jr. 1996. What can be learned from the FASB's process for SFAS No. 115? Accounting Horizons (June): 180-184.

Kinney, W. R. Jr. 1999. Auditor independence: A burdensome constraint or core value? Accounting Horizons (March): 69-75.

Kinney, W. R. Jr. 2001. Accounting scholarship: What is uniquely ours? The Accounting Review (April): 275-284.

Kinney, W. R. Jr. 2003. New accounting scholars - Does it matter what we teach them? Issues in Accounting Education (February): 37-47.

Kinney, W. R. Jr. 2015. Discussion of "Does the identity of engagement partner matter? An analysis of audit partner reporting decisions." Contemporary Accounting Research 32(4): 1479-1488.

Kinney, W. R. Jr. 2019. The Kinney three paragraphs (and more) for accounting Ph.D. students. Accounting Horizons (December): 1-14.

Kinney, W. R. Jr. and A. D. Bailey, Jr. 1976. Regression analysis as a means of determining audit sample size: A comment. The Accounting Review (April): 396-401.

Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285.

Kinney, W. R. Jr. and G. L. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research (Part I, Autumn): 350-366.

Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics (February): 71-93.

Kinney, W. R. Jr. and M. L. Shepardson. 2011. Do control effectiveness disclosures require SOX 404(b) internal control audits? A natural experiments with small U.S. companies. Journal of Accounting Research (May): 413-448.

Kinney, W. R. Jr. and M. W. Nelson. 1996. Outcome information and the "expectation gap": The case of loss contingencies. Journal of Accounting Research (Autumn): 281-299.

Kinney, W. R. Jr. and R. Libby. 2002. The relation between auditors' fees for nonaudit services and earnings management: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 107-114.

Kinney, W. R. Jr. and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review (January): 55-69.

Kinney, W. R. Jr., G. L. Salamon and W. C. Uecker. 1986. Computer Assisted Analytical Review System. Accounting Education Series (7). American Accounting Association.

Kinney, W. R. Jr., M. W. Maher and D. W. Wright. 1990. Assertions-based standards for integrated internal controls. Accounting Horizons (December): 1-8.

Kinney, W. R. Jr., R. D. Martin and M. L. Shepardson. 2013. Reflections on a decade of SOX 404(b) audit production and alternatives. Accounting Horizons (December): 799-813.

Kinney, W. R. Jr., Z. Palmrose and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research (June): 561-588.

Kinnunen, J. and M. Koskela. 2003. Who is miss world in cosmetic earnings management? A cross-national comparison of small upward rounding of net income numbers among eighteen countries. Journal of International Accounting Research (2): 39-68.

Kinory, E., S. S. Smith and K. S. Church. 2020. Exploring the playground: Blockchain prototype use cases with hyperledger composer. Journal of Emerging Technologies in Accounting 17(1): 77-88.

Kinsella, S. 2019. Visualising economic crises using accounting models. Accounting, Organizations and Society (75): 1-16.

Kipnis, D. and S. M. Schmidt. 1988. Upward-influence styles: Relationship with performance evaluations, salary, and stress. Administrative Science Quarterly 33(4): 528-542.

Kipp, D. D. 1961. Take all discounts - For profit. N.A.A. Bulletin (June): 52.

Kipp, P., J. Mathew, K. N. Sapkota and P. Sapkota. 2023. Self-reporting cash tip income for income tax purposes. Journal of Forensic & Investigative Accounting 15(2): 272-285.

Kipp, P. C., M. B. Curtis and Z. Li. 2020. The attenuating effect of intelligent agents and agent autonomy on managers' ability to diffuse responsibility for and engage in earnings management. Accounting Horizons (December): 143-164.

Kipp, P. C., Y. Zhang and A. F. Tadesse. 2019. Can social media interaction and message features influence nonprofessional investors' perceptions of firms? Journal of Information Systems (Summer): 77-98.

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Kirby, A. J., N. Dopuch and J. O'Brien. 1992. Incentive compensation schemes: Experimental calibration of the rationality hypothesis. Contemporary Accounting Research 8(2): 374-408.

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Kirby, J. 2002. The skeleton in the corporate closet. Harvard Business Review (June): 35-44. (Case study).

Kirby, J. 2004. Left on a mountainside. Harvard Business Review (January): 15-25. (Case study).

Kirby, J. 2004. Passion for detail: A conversation with thoroughbred trainer D. Wayne Lukas. Harvard Business Review (May): 49-54.

Kirby, J. 2005. Toward a theory of high performance. Harvard Business Review (July/August): 30-39.

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Kiron, D., J. Schwartz, R. Jones and N. Buckley. 2020. Create a crisis growth plan: Start with opportunity marketplaces. MIT Sloan Management Review (Summer): 1-5.

Kiron, D., N. Kruschwitz, K. Haanaes and I. von Streng Velken. 2012. Sustainability nears a tipping point. MIT Sloan Management Review (Winter): 69-74.

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