Main Bibliography
Section K: KOD-KZ

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

Koefoed, B. 2023. Business resilience through demand planning. Strategic Finance (February): 24-31.

Koehler, R. W. 1968. The relevance of probability statistics to accounting variance control. Management Accounting (October): 35-41.

Koehler, R. W. 1969. Statistical variance control: Through performance reports and on-the-spot observation. Management Accounting (December): 42-46. (A case study related to the statistical analysis of variances and the limitations of using performance reports as control devices).

Koehler, R. W. 1974. The effect of internship programs on subsequent college performance. The Accounting Review (April): 382-384.

Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach).

Koehler, T. 1922. The Accounting Quiz-answerer. The Tri-service Accounting Corporation.

Koehn, J. L. and J. J. Hallam. 1999. A course survey of financial statement analysis. Issues in Accounting Education (August): 413-421.

Koehn, J. L. and S. W. Shelton. 2014. A comprehensive approach to comprehensive income. Strategic Finance (March): 41-49.

Koehn, N. F. 2001. Brand New: How Entrepreneurs Earned Consumer's trust from Wedgwood to Dell. Harvard Business School Press.

Koelsch, J. R. 1985. CIM: A competitive edge. Production Engineering (November): 28-37.

Koenigsberg, E. 1959. Production lines and internal storage - A review. Management Science (July): 410-433.

Koenigsberg, E. 1962. A short note on SANS. Management Science (January): 201-209.

Koenigsberg, E. 1966. On jockeying in queues. Management Science (January): 412-436.

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Koeppen, D. R. 1990. Creating an accounting culture in the classroom. The Accounting Historians Journal 17(1): 89-96.

Koeppen, D. R., C. E. Bain and K. B. Walker. 1990. Are early retirement plans cost effective? Management Accounting (April): 34-37.

Koerber, J. 2017. There is nothing more gratifying... Journal of Accountancy (June): 96.

Koester, E. R. 1935. Modern time study methods through motion study. N.A.C.A. Bulletin (August 15): 1336-1346.

Koester, R. and F. Luthans. 1979. The impact of the computer on the choice activity of decision makers: A replication with actual users of computerized MIS. The Academy of Management Journal 22(2): 416-422.

Koester, R. J. 1982. Handbook on Oil and Gas Accounting. Institute For Energy Development.

Koester, R. and W. Carson. 1976. An appraisal of collegiate business students' understanding of price-level-adjusted financial statements The Accounting Review (July): 625-628.

Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.

Kogan, A. 2014. Annual editor report. Journal of Emerging Technologies in Accounting (11): 105-107.

Kogan, A. and C. Yin. 2021. Privacy-preserving information sharing within and audit firm. Journal of Information Systems (Summer): 243-268.

Kogan, A., B. W. Mayhew and M. A. Vasarhelyi. 2019. Audit data analytics research - An application of design science methodology. Accounting Horizons (September): 69-73.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1997. Management accounting in the era of electronic commerce. Management Accounting (September): 26, 28-30.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1999. Continuous online auditing: A program of research. Journal of Information Systems (Fall): 87-103.

Kogan, G., N. Myers, D. J. Gaydon and D. M. Boyle. 2021. Advancing digital transformation: RPA and self-service data analytics are time-saving technologies that can transform your organization. Here's what you should know to begin using them. Strategic Finance (December): 34-41.

Kogut, B. 2000. The network as knowledge: Generative rules and the emergence of structure. Strategic Management Journal (21): 405-425.

Kogut, B. 2017. Book review essay: Economic Sociology as the New Dismal Science: G. F. Davis: The Vanishing American Corporation: Navigating the Hazards of a New Economy, and Y. Levin: The Fractured Republic: Renewing America's Social Contract in the Age of Individualism. Administrative Science Quarterly 62(1): NP1-NP5.

Koh, H. C. and M. Y. Koh. 1998. Empirical evaluation of accounting programs: A proposed factor-analytic approach. Journal of Accounting Education 16(2): 295-314.

Koh, H. C., K. L. Sim and L. N. Killough. 2004. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model. Advances in Management Accounting (12): 115-135.

Koh, J. and N. Venkatraman. 1991. Joint venture formations and stock market reactions: An assessment in the information technology sector. The Academy of Management Journal 34(4): 869-892.

Koh, K. and Y. H. Tong. 2013. The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory 32(2): 67-96.

Koh, K., L. Li, X. Liu and C. Wang. 2023. The effect of audit partner diversity on audit quality: Evidence from China. Abacus 59(1): 340-380.

Koh, K., S. Rajgopal and S. Srinivasan. 2013. Non-audit services and financial reporting quality: Evidence from 1978-1980. Review of Accounting Studies 18(1): 1-33.

Koh, P. and D. M. Reeb. 2015. Missing R&D. Journal of Accounting and Economics (August): 73-94.

Kohavi, R. and S. Thomke. 2017. The surprising power of online experiments: Getting the most out of A/B and other controlled tests. Harvard Business Review (September/October): 74-82. (Summary).

Kohavi, R., L. Mason, R. Parekh and Z. Zheng. 2004. Lessons and challenges from mining retail e-commerce data. Machine Learning 57 (1-2): 83-113.

Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.

Kohl, C. N. 1940. Budgeting for control. N.A.C.A. Bulletin (February 15): 746-757.

Kohl, M. 1961. Objectives of accounting education in the liberal arts college. The Accounting Review (October): 631-634.

Kohlbeck, M. 2005. Reporting earnings at Summer Technology - A capstone case involving intermediate accounting topics. Issues in Accounting Education (May): 195-212.

Kohlbeck, M. 2011. Investor valuations of suppliers' major customer disclosures. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 278-285.

Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohlbeck, M. and X. Luo. 2019. Are CFO debt-like compensation incentives associated with financial reporting quality? Advances in Accounting: Incorporating Advances in International Accounting (45): 100413.

Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.

Kohlbeck, M. J. and T. J. Smith. 2015. A gain by any other name: Accounting for a bargain purchase gain. Issues in Accounting Education (August): 233-248.

Kohlbeck, M. J., J. R. Cohen and L. L. Holder-Webb. 2009. Auditing intangible assets and evaluating fair market value: The case of reacquired franchise rights. Issues in Accounting Education (February): 45-61. (Case study).

Kohlbeck, M. J., S. D. Krische, N. R. Mangold and S. G. Ryan. 2012. Financial market regulation and opportunities for accounting research. Accounting Horizons (September): 563-581.

Kohler, E. L. 1927. Examinations of the American Institute of Accountants. The Accounting Review (December): 354-361.

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11.

Kohler, E. L. 1931. A C. P. A. problem. The Accounting Review (December): 308-311.

Kohler, E. L. 1931. The concept of earned surplus. The Accounting Review (September): 206-217.

Kohler, E. L. 1932. Grading C. P. A. papers. The Accounting Review (March): 67-69.

Kohler, E. L. 1932. Needed: A research plan for accountancy. The Accounting Review (March): 1-10.

Kohler, E. L. 1932. Solution to problem in December issue. The Accounting Review (June): 142-144.

Kohler, E. L. 1935. A federal income-tax chart for 1936. The Accounting Review (December): 406-407.

Kohler, E. L. 1935. Some principles for terminologists. The Accounting Review (March): 31-33.

Kohler, E. L. 1935. Standards: A dialogue. The Accounting Review (December): 370-379.

Kohler, E. L. 1939. Quasi reorganizations. The Accounting Review (December): 456.

Kohler, E. L. 1940. Cases in accounting. The Accounting Review (March): 130-131.

Kohler, E. L. 1940. Need for budgetary accounts. The Accounting Review (December): 528-530.

Kohler, E. L. 1940. Protection for investors. The Accounting Review (September): 446-452.

Kohler, E. L. 1942. Accounting principles underlying corporate financial statements a symposium. The Accounting Review (January): 1-3.

Kohler, E. L. 1945. Expenditure controls in the United States government. The Accounting Review (January): 31-44.

Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31.

Kohler, E. L. 1948. Depreciation and the Price Level: A Symposium Third negative. The Accounting Review (April): 131-136.

Kohler, E. L. 1948. The TVA and its power-accounting problems. The Accounting Review (January): 44-62.

Kohler, E. L. 1952. Accounting concepts and national income. The Accounting Review (January): 50-56.

Kohler, E. L. 1953. Essential elements in a program of internal audit. The Accounting Review (January): 17-24.

Kohler, E. L. 1953. The 1952 Report of the Committee on National Income. The Accounting Review (April): 178.

Kohler, E. L. 1955. The activity: Nerve center of management and accounting. N.A.C.A. Bulletin (August): 1627-1633.

Kohler, E. L. 1961. Background for management accounting techniques. N.A.A. Bulletin (October): 5-18. (Address at the annual conference related to the differences between accounting as taught and accounting as practiced).

Kohler, E. L. 1963. A Dictionary for Accountants. Prentice Hall.

Kohler, E. L. 1963. The Jenkins report. The Accounting Review (April): 266-269.

Kohler, E. L. 1963. Why not retain historical cost? Journal of Accountancy (October): 35-41.

Kohler, E. L. 1967. Fairness. The Journal of Accountancy (December): 58-60.

Kohler, E. L. 1975. In all my years. The Accounting Historians Journal 2(1-4): 27-30.

Kohler, E. L. and H. T. Scovill. 1938. Some tentative propositions underlying consolidated reports. The Accounting Review (March): 63-77.

Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July): 267-308.

Kohler, H., C. Pochet and A. L. Manh. 2021. Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry. Accounting, Organizations and Society (91): 101277.

Kohler, H., C. Pochet and Y. Gendron. 2021. Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm. Accounting, Organizations and Society (95): 101277.

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Kohler, T., K. Matzler and J. Füller. 2009. Avatar-based innovation: Using virtual worlds for real-world innovation. Technovation (June-July): 395-407.

Kohlhase, S. and J. L. Wielhouwer. 2023. Tax and tariff planning through transfer prices: The role of the head office and business unit. Journal of Accounting and Economics (April-May): 101568.

Kohli, R. and R. Sah. 2006. Research note: Some empirical regularities in market shares. Management Science (November): 1792-1798.

Kohlmeyer, J. M. III. and J. A. Samuels. 2017. Rebecca's coffee and Tea House: A strategic mapping and balance scorecard case study. Issues in Accounting Education (May): 73-81.

Kohls, P. 2016. Fast track to the CMA. Strategic Finance (June): 64.

Kohn, A. 1992. No Contest: The Case Against Competition. Boston: Houghton Mifflin.

Kohn, A. 1999. Punished By Rewards: The Trouble with Gold Stars, Incentive Plans, A's, Praise, and Other Bribes. Boston: Houghton Mifflin.

Kohn, A. 1993. Why incentive plans cannot work. Harvard Business Review (September-October): 54-63. (Summary).

Kohn, R. E. and D. E. Burlingame. 1971. Air quality control model combining data on morbidity and pollution abatement. Decision Sciences 2(3): 300-310.

Kojima, O. 1977. Accounting textbooks in seventeenth century England - Chiefly about Collins' work. The Accounting Historians Journal 4(1): 69-78.

Kojima, O., and B. S. Yamey (eds) 1975. A Notable and very excellente woorke, Daigakudo Books.

Kojima, O., and B. S. Yamey (eds). 1977. The coming of age of double-entry: The Giovanni Farolfi Ledger of 1299-1300. Accounting Historians Journal. (Fall).

Kök, A. G. and Y. Xu. 2011. Optimal and competitive assortments with endogenous pricing under hierarchical consumer choice models. Management Science (September): 1546-1563.

Kokina, J., D. Pachamanova and A. Corbett. 2017. The role of data visualization and analytics in performance management: Guiding entrepreneurial growth decisions. Journal of Accounting Education (38): 50-62. (A case that addresses the growing need for accountants to develop compentency in predictive analytics).

Kokina, J., R. Gilleran, S. Blanchette and D. Stoddard. 2021. Accountant as digital innovator: Roles and competencies in the age of automation. Accounting Horizons (March): 153-184.

Kokins, I. W. 1922. The scrap problem. National Association of Cost Accountants Official Publications (March 1): 3-14.

Kokkila, L. M. and L. A. Werbaneth, Jr. 1974. The public practice of accounting: An experimental program. The Accounting Review (January): 157-159.

Kokot-Blamey, P. 2021. Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK. Accounting, Organizations and Society (93): 101255.

Koku, P. S. 2009. The information content and the stock market's reaction to new product announcements in the USA computer industry. Journal of Applied Management Accounting Research (Winter): 21-36.

Koku, P. S. 2010. R&D expenditure and profitability in the pharmaceutical industry in the United States. Journal of Applied Management Accounting Research (Winter): 35-42.

Koku, P. S. and J. Ratnatunga. 2013. Green marketing and misleading statements: The case of Saab in Australia. Journal of Applied Management Accounting Research (Winter): 1-8.

Kokubu, K. and N. Sawabe. 1996. The past, present and future of accounting: A review essay of accounting, organizations and society: The inside and outside of accounting by Sadao Taketera. Accounting, Organizations and Society 21(7-8): 777-787.

Kokula, J. F. 1986. The many roles of the plant controller. Management Accounting (May): 38-41.

Kokula, J. F. 1994. Selling your product line. Management Accounting (January): 49-52.

Kolasinski, A. C. 2009. A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009). Journal of Accounting and Economics (March): 131-135.

Kolasinski, A. C. 2011. Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007-2009. Journal of Accounting and Economics (November): 174-177.

Kolb, D. A. 1984. Experiential Learning: Experiences as the Source of Learning and Development. Prentice-Hall.

Kolb. D. M. 2015. Be your own best advocate. Harvard Business Review (November): 130-133.

Kolbert, E. 2015. The Sixth Extinction: An Unnatural History. Picador.

Kolde, E. J. and R. E. Hill. 1967. Conceptual and normative aspects of international management. The Academy of Management Journal 10(2): 119-128.

Kole, M. A. 1988. Controlling costs with a database system. Management Accounting (June): 31-35.

Kolesar, P. 1966. Minimum cost replacement under Markovian deterioration. Management Science (May): 694-706.

Kolesar, P. 1967. Randomized replacement rules which maximize the expected cycle length of equipment subject to Markovian deterioration. Management Science (July): 867-876.

Kolesar, P. J. 1967. A branch and bound algorithm for the knapsack problem. Management Science (May): 723-735.

Kolev, K., C. A. Marquardt and S. E. McVay. 2008. SEC scrutiny and the evolution of non-GAAP reporting. The Accounting Review (January): 157-184.

Kolev, K., J. K. Thomas and X. F. Zhang. 2015. Non-executive employee ownership and corporate risk. The Accounting Review (January): 115-145.

Kolfal, B., R. A. Patterson and M. L. Leo. 2013. Market impact on IT security spending. Decision Sciences 44(3): 517-556.

Kolhoff, M. J. 1959. Probability approach to planning and budgeting. N.A.A. Bulletin (May): 77-78.

Kolko, J. 2015. Design thinking comes of age. Harvard Business Review (September): 66-71.

Kollaritsch, F. 1961. Austria's answer to inflationary profits and taxation. The Accounting Review (July): 439-445.

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489.

Kollaritsch, F. P. 1961. Replacement values in practice - The example of Austria. N.A.A. Bulletin (August): 35-46.

Kollaritsch, F. P. 1965. International accounting practices. The Accounting Review (April): 382-385.

Kollaritsch, F. P. 1968. Job migration patterns of accountants. Management Accounting (September): 52-55.

Kollaritsch, F. P. 1970. Unbalanced bidding vs. income and performance measurement. Management Accounting (May): 34-37.

Koller, T., M. Goedhart and D. Wessels. 2010. Valuation: Measuring and Managing the Value of Companies, 5th Edition. Wiley.

Kolmin, F. W. and M. J. Cerullo. 1973. Measuring productivity and efficiency. Management Accounting (November): 32-34.

Kolton, P., D. L. Jensen and D. J. Kirk. 1997. Accounting Hall of Fame induction: Remarks, citation and response: Donald James Kirk. The Accounting Historians Journal 24(1): 149-156.

Komaroff, A. L. 2009. Executive physicals what's the ROI? Harvard Business Review (September): 28-30.

Kominis, G. and A. I. Dudau. 2012. Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England. Management Accounting Research (June): 142-155.

Kominis, G. and C. R. Emmanuel. 2007. The expectancy-valence theory revisited: Developing an extended model of managerial motivation. Management Accounting Research (March): 49-75.

Komisar, R. and K. Lineback. 2000. The Monk and the Riddle: The Education of a Silicon Valley Entrepreneur. Harvard Business School Press.

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Kon, S. 2020. Do-It-Yourself Wealth Management: Take Control of Your Financial Life. Lulu.com

Konchitchki, Y. 2011. Inflation and nominal financial reporting: Implications for performance and stock prices. The Accounting Review (May): 1045-1085.

Konchitchki, Y. 2016. Accounting valuation and cost of capital dynamics: Theoretical and empirical macroeconomic aspects. Discussion of Callen. Abacus 52(1): 26-34.

Konchitchki, Y. and D. E. O'Leary. 2011. Event study methodologies in information systems research. International Journal of Accounting Information Systems 12(2): 99-115.

Konchitchki, Y. and P. Patatoukas. 2014. Accounting earnings and gross domestic product. Journal of Accounting and Economics (February): 76-88.

Konchitchki, Y. and P. N. Patatoukas. 2014. Taking the pulse of the real economy using financial statement analysis: Implications for macro forecasting and stock valuation. The Accounting Review (March): 669-694.

Konchitchki, Y., Y. Luo, M. L. Ma and F. Wu. 2016. Accounting-based downside risk, cost of capital, and the macroeconomy. Review of Accounting Studies 21(1): 1-36.

Konigsgruber, R., P. Perotti, O. Schinnerl, F. Tsoligkas and D. Windisch. 2021. Product market competition and firms' disclosure of cross-segment differences in performance. Abacus 57(4): 709-736.

Konina, J. and P. E. Juras. 2017. Using Socrative to enhance instruction in an accounting classroom. Journal of Emerging Technologies in Accounting 14(1): 85-97.

Kokina, J. and S. Blanchette. 2019. Early evidence of digital labor in accounting: Innovation with robotic process automation. International Journal of Accounting Information Systems (35): 100431.

Kokina, J. and T. H. Davenport. 2017. The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting 14(1): 115-122.

Kokina, J., R. Mancha and D. Pachamanova. 2017. Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting 14(2): 91-100.

Komarev, I., G. Preobragenskaya. 2022. A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC). Journal of Accounting Education (59): 100782.

Koning, M., G. Mertens and P. Roosenboom. 20010. The impact of media attention on the use of alternative earnings measures. Abacus 46(3): 258-288.

Konishi, T., H. N. Pontell and G. Geis. 2007. Forensic accounting in Japan. Journal of Forensic Accounting 8(1-2): 141-154.

Konopak, L. T. 1920. Factory costs. Journal of Accountancy (November): 329-337.

Konopak, L. T. 1952. A production planning procedure. N.A.C.A. Bulletin (April): 958-968.

Konor, B. 1969. [Illustration]: Thunderstorm. Administrative Science Quarterly 14(4): 521.

Konovsky, M. A. and S. D. Pugh. 1994. Citizenship behavior and social exchange. The Academy of Management Journal 37(3): 656-669.

Konrad, A. M. and B. A. Gutek. 1986. Impact of work experiences on attitudes toward sexual harassment. Administrative Science Quarterly 31(3): 422-438.

Konrad, A. M. and F. Linnehan. 1995. Formalized HRM structures: Coordinating equal employment opportunity or concealing organizational practices? The Academy of Management Journal 38(3): 787-820.

Konrad, A. M. and J. Pfeffer. 1990. Do you get what you deserve? Factors affecting the relationship between productivity and pay. Administrative Science Quarterly 35(2): 258-285.

Konrad, A. M. and J. Pfeffer. 1990. Erratum: Do you get what you deserve? Factors affecting the relationship between productivity and pay. Administrative Science Quarterly 35(3): 551.

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Konstans, C. 1968. The potential of multiple-access-computer service bureaus. Management Accounting (March): 37-42.

Konstantinidi, T. and P. F. Pope. 2016. Forecasting risk in earnings. Contemporary Accounting Research 33(2): 487-525.

Konstantinidi, T., A. Kraft and P. F. Pope. 2016. Asymmetric persistence and the market pricing of accruals and cash flows. Abacus 52(1): 140-165.

Koo, D. A. and D. Lee. 2018. Influential chief marketing officers and management revenue forecasts. The Accounting Review (July): 253-281.

Koo, D. S., J. J. Wu and P. E. Yeung. 2017. Earnings attribution and information transfers. Contemporary Accounting Research 34(3): 1547-1579.

Koo, D. S., S. Ramalingegowda and Y. Yu. 2017. The effect of financial reporting quality on corporate dividend policy. Review of Accounting Studies 22(2): 753-790.

Koo, M., H. Lin, and G. Smedley. 2008. The added value of IT investment: A demand-side perspective. Journal of Emerging Technologies in Accounting (5): 175-187.

Koo, M., K. Sivaramakrishnan and Y. Zhao. 2023. Third-party source switches: Objective valuation or fair value option shopping? The Accounting Review (November): 405-433.

Koogler, P. R. and R. Stell. 1991. Cross subsidies in overhead application. Journal of Accounting Education 9(1): 149-159.

Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review (January): 59-76.

Koonce, L. 1997. Discussion of implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 25-33.

Koonce, L. 2006. Discussion of “Feedback loops, fair value accounting and correlated investments”. Review of Accounting Studies 11(2-3): 417-427.

Koonce, L. and F. Phillips. 1996. Auditors' comprehension and evaluation of client suggested causes in analytical procedures. Behavioral Research In Accounting (8): 32-48.

Koonce, L. and M. G. Lipe. 2010. Earnings trend and performance relative to benchmarks: How consistency influences their joint use. Journal of Accounting Research (September): 859-884.

Koonce, L. and M. G. Lipe. 2017. Firms with inconsistently signed earnings surprises: Do potential investors use a counting heuristic? Contemporary Accounting Research 34(1): 292-313.

Koonce, L., J. Miller and J. Winchel. 2015. The effects of norms on investor reactions to derivative use. Contemporary Accounting Research 32(4): 1529-1554.

Koonce, L., K. K. Nelson and C. M. Shakespeare. 2011. Judging the relevance of fair value for financial instruments. The Accounting Review (November): 2075-2098.

Koonce, L., M. G. Lipe and M. L. McAnally. 2005. Judging the risk of financial instruments: Problems and potential remedies. The Accounting Review (July): 871-895.

Koonce, L., M. G. Lipe and M. L. McAnally. 2008. Investor reactions to derivative use and outcomes. Review of Accounting Studies 13(4): 571-597.

Koonce, L., M. G. Williamson and J. Winchel. 2010. Consensus information and nonprofessional investors' reaction to the revelation of estimate inaccuracies. The Accounting Review (May): 979-1000.

Koonce, L., M. L. McAnally and M. Mercer. 2005. How do Investors judge the risk of financial items? The Accounting Review (January): 221-241.

Koonce, L., N. Seybert and J. Smith. 2011. Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations and Society 36(4-5): 209-225.

Koonce, L., U. Anderson and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research (Autumn): 369-384.

Koonce, L., Z. Leitter and B. White. 2023. The effect of a warning on investors' reactions to disclosure readability. Review of Accounting Studies 28(2): 769-791.

Koonce, L., Z. Leitter and B. J. White. 2019. Linked balance sheet presentation. Journal of Accounting and Economics (August): 101237.

Koontz, C. M. 1961. Speak the language. N.A.A. Bulletin (April): 75-76.

Koontz, H. 1958. A preliminary statement of principles of planning and control. The Journal of the Academy of Management 1(1): 45-61.

Koontz, H. 1961. The management theory jungle. The Journal of the Academy of Management 4(3): 174-188. (Summary)

Koontz, H. 1969. A model for analyzing the universality and transferability of management. The Academy of Management Journal 12(4): 415-429.

Koontz, H. 1970. A model for analyzing the universality and transferability of management: Reply. The Academy of Management Journal 13(2): 224.

Koontz, H. D. 1964. Toward a Unified Theory of Management. McGraw-Hill.

Koontz, M. M. 1956. Choose the computer the company needs. N.A.C.A. Bulletin (July): 1317-1322.

Koontz, M. M. 1957. Modern communications for modern equipment. N.A.C.A. Bulletin (January): 613-625.

Koopmans, T. C. 1960. A note about Kantorovich's paper, "Mathematical methods of organizing and planning production". Management Science (July): 363-365.

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Kranacher, M. 2008. Restoring trust in an independent watchdog: An exclusive interview with New York State Comptroller Thomas P. DiNapoli. The CPA Journal (August): 18-25.

Kranacher, M. 2008. The PCAOB's primary mission: Improving confidence in financial reporting. The CPA Journal (January): 14-20.

Kranacher, M. 2008. Striving for accountability and sustainability. GAO: Promoting fiscal responsibility in government. A CPA Journal interview with the honorable David M. Walker, former Comptroller General of the United States. The CPA Journal (April): 14-19.

Kranacher, M. 2009. Getting back to our core values. The CPA Journal (January): 14-19.

Kranacher, M. 2009. Staying ahead in the count. The CPA Journal (December): 16-23.

Kranacher, M. 2010. Update for CPA exam candidates. The CPA Journal (May): 80.

Kranacher, M. 2011. 2011 payroll tax holiday: Time to 'roll out the barrel'? The CPA Journal (January): 80.

Kranacher, M. 2011. A letter to the U.S. Leadership: There's a hole in the budget. The CPA Journal (March): 80.

Kranacher, M. 2011. 2011: A year we won't soon forget. The CPA Journal (December): 80.

Kranacher, M. 2011. Deficit reduction versus job creation: A delicate balancing act. The CPA Journal (October): 80.

Kranacher, M. 2011. Editor's response (to Stack on "Greed: Connecting the dots). The CPA Journal (August): 14.

Kranacner, M. 2011. FASB looks to the future: Standards setting in the post-convergence world: An interview with Leslie F. Seidman, FASB Chair. The CPA Journal (December): 16-24.

Kranacher, M. 2011. Full disclosure: All investors need to know. The CPA Journal (April): 80.

Kranacher, M. 2011. Investor protection and public trust: The PCAOB's role in transparency. The CPA Journal (May): 80.

Kranacher, M. 2011. Financial market alchemy: Turning junk into gold. The CPA Journal (June): 80.

Kranacher, M. 2011. Public pensions, broken promises. The CPA Journal (September): 80.

Kranacher, M. 2011. Public pensions, broken promises - redux. The CPA Journal (November): 80.

Kranacher, M. 2011. Raising the bar: An interview with James R. Doty, PCAOB Chairman. The CPA Journal (July): 14-19.

Krancher, M. 2011. Recollections on standards setting, convergence, and crisis. The CPA Journal (February): 20-25.

Kranacher, M. 2011. States' finances: The day of reckoning nears. The CPA Journal (February): 80.

Kranacher, M. 2011. The audit reporting process: An opportunity for fundamental change. The CPA Journal (August): 80.

Kranacher, M. 2012. 2012: The year of the perfect storm. The CPA Journal (December): 80.

Kranacher, M. 2011. Whistleblowing: Can new incentives overcome apprehension? The CPA Journal (July): 80.

Kranacher, M. 2012. Cutting taxes: Will it mean smaller government or bigger deficits? The CPA Journal (September): 80.

Kranacher, M. 2012. Deregulation: Let's not forget what history has shown us. The CPA Journal (April): 80.

Kranacher, M. 2012. How to detect fraud. The CPA Journal (June): 80.

Kranacher, M. 2012. Promoting auditor independence: Overcoming conflicts of interest. The CPA Journal (May): 80.

Kranacher, M. 2012. Promoting the value of internal auditing: An interview with IIA President Richard F. Chambers. The CPA Journal (December): 18-23.

Kranacher, M. 2012. Protecting the public from fraud and ensuring audit quality: An interview with SEC Chief Accountant James L. Kroeker. The CPA Journal (June): 16-23.

Kranacher, M. 2012. Revisiting the Dodd-Frank Act and the challenges of regulation: An interview with former U.S. senator Christopher J. Dodd. The CPA Journal (September): 16-20.

Kranacher, M. 2012. Tax reform: reflecting our values. The CPA Journal (January): 80.

Kranacher, M. 2012. Tax fairness. The CPA Journal (March): 80.

Kranacher, M. 2012. The SEC staff report on IFRS: Kicking the decision down the road. The CPA Journal (August): 80.

Kranacher, M. 2012. What's left in the Fed's monetary policy toolkit: Bernanke tests version 3.0. The CPA Journal (October): 80.

Kranacher, M. 2012. With a fiscal cliff looming: The future ain't what it used to be. The CPA Journal (November): 80.

Kranacher, M. 2013. Earning the public's trust and keeping the profession relevant: An interview with ACCA chief executive Helen Brand. The CPA Journal (April): 14-19.

Kranacher, M. 2013. CEO compensation controversy: A corporate governance failure. The CPA Journal (May): 80.

Kranacher, M. 2013. Editorial: Homeownership: Is it still the American dream? The CPA Journal (February): 80.

Kranacher, M. 2013. Editorial: Libor - Suspicion and scandal: Restoring trust in a global benchmark. The CPA Journal (January): 80.

Kranacher, M. 2013. Growing a family business in sin city: Thoughts from 'Pawn Star' Rick Harrison. The CPA Journal (January): 6, 8-10.

Kranacher, M. 2013. Taking a close look at the SEC: Challenges of today and solutions for the future. The CPA Journal (April): 80.

Kranacher, M. 2013. The GOA's annual audit of the U.S. government: No opinion (again). The CPA Journal (March): 80.

Kranacher, M. 2013. The role of research in fraud prevention. The CPA Journal (June): 80.

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Kraten, M. 2013. Why Libor manipulation matters. The CPA Journal (September): 6-10. (London Interbank Offered Rate scandal).

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Kraten, M. 2015. Reimagining the financial statements: The "soft skills" of sustainable accounting. The CPA Journal (April): 14-15.

Kraten, M. 2016. Integrated reporting and generational priorities. The CPA Journal (August): 10-11.

Kraten, M. 2016. Reimaging the financial ratios. The CPA Journal (June): 14.

Kraten, M. 2017. Transforming integrated reporting into integrated information management: A proposal for management accountants. The CPA Journal (July): 6-9.

Kraten, M. 2018. Accounting for sustainable value. The CPA Journal (July): 10-11.

Kraten, M. 2019. Sustainability reports and the limitations of 'limited' assurance. The CPA Journal (July): 9-10.

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Kravitz, R. 2012. Sarbanes-Oxley Act has not met its objectives. The CPA Journal (March): 14-15.

Kravitz, R. 2022. Adding age (A) to DEI is a good IDEA. The CPA Journal (November/December): 16-18. (Diversity, equity, and inclusion).

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Kravitz, R. H. 2012. Auditors' responsibility for detecting fraud putting ethics and morality first. The CPA Journal (June): 24-30.

Kravitz, R. H. 2012. Evaluating the AICPA's CPA Horizons 2012: A "Road Map for the Future" or a more socially responsible path? The CPA Journal (November): 11-12, 14.

Kravitz, R. H. 2013. Regarding 'a pathway for access to the profession. The CPA Journal (May): 11-13.

Kravitz, R. H. 2014. 2014: Year in review. The CPA Journal (December): 10-11.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (January): 10-11.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (February): 12-13.

Kravitz, R. H. 2015. A message from the Editor-in-Chief. The CPA Journal (April): 10-11.

Kravitz, R. H. 2015. A message from the editor-in-Chief: Accounting for state and municipal government. The CPA Journal (June): 8-9.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: Congratulations to the CPA Journal. The CPA Journal (August): 16-17.

Kravitz, R. H. 2015. A message from the Editor-in-Chief: The DOL report. The CPA Journal (July): 11-12.

Kravitz, R. H. 2016. It's amazing what CPAs can do. The CPA Journal (July): 88.

Kravitz, R. H. 2016. It's amazing what CPAs can do: Leading the way on sustainability. The CPA Journal (June): 88.

Kravitz, R. H. 2016. Serving two masters. The CPA Journal (September): 80.

Kravitz, R. H. 2016. What's wrong with putting the clients first? The CPA Journal (March): 72.

Kravitz, R. H. 2017. Serving the public interest: Promoting better government reporting and sustainable corporate governance. The CPA Journal (April): 14.

Kravitz, R. H. 2017. The author responds. The CPA Journal (June): 22-23.

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Kreissl, L. J. and D. Pulliam. 2015. Revenue procedure 2014-55 provides assistance regarding Canadian retirement plans. The CPA Journal (April): 48-49.

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Kumar, A. 1988. Book review: The Contributions of Alexander Hamilton Church to Accounting and Management by Richard Vangermeersch. The Accounting Historians Journal 15(2): 224-226.

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Kumar, A. 2010. Self-selection and the forecasting abilities of Female equity analysts. Journal of Accounting Research (May): 393-435.

Kumar, A., R. Liu and Z. Shan. 2020. Is blockchain a silver bullet for supply chain management? Technical challenges and research opportunities. Decision Sciences 51(1): 8-37.

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Kumar, N. 2009. How emerging giants are rewriting the rules of M&A. Harvard Business Review (May): 115-121.

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Kumar, S. S., K. Tubuna, A. A. Lal, R. R. Prasad and S. Lingam. 2024. Employee learning agility as an antecedent of knowledge sharing in the supply chain: An examination through the lens of conservation of resource theory. Advances in Environmental Accounting & Management: Sustainable and Resilient Supply Chain. (12): 93-114.

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Kumar, V. and A. Pansari. 2015. Measuring the benefits of employee engagement. MIT Sloan Management Review (Summer): 67-72.

Kumar, V. and B. Rajan. 2009. Nurturing the right customers. Strategic Finance (September): 26-33. (Measuring customer lifetime value (CLV).

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