LAA-LAW |
LAX-LEV |
LEW-LIV | LIW-LZ
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
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Lewis, W. 1953. Product group profit reporting for materials wholesalers. N.A.C.A. Bulletin (February): 783-790.
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Lewis, W. W. 2004. The Power of Productivity: Wealth, Poverty, and the Threat to Global Stability. University of Chicago Press.
Lewison, J. 2006. The work/life balance sheet so far. Journal of Accountancy (August): 45-49.
Lewnes, A. and K. L. Keller. 2019. 10 principles of modern marketing. MIT Sloan Management Review (Spring): 1-10.
L'Her, J. and J. Suret. 1991. The reaction of Canadian securities to revisions of earnings forecasts. Contemporary Accounting Research 7(2): 378-406.
Li, B. and M. Venkatachalam. 2022. Leveraging big data to study information dissemination of material firm events. Journal of Accounting Research (May): 565-606.
Li, B. and Z. Liu. 2017. The oversight role of regulators: Evidence from SEC comment letters in the IPO process. Review of Accounting Studies 22(3): 1229-1260.
Li, B., G. Siciliano, M. Venkatachalam, with discussion by P. Naranjo and R. S. Verdi. 2021. Economic consequences of IFRS adoption: The role of changes in disclosure quality. Contemporary Accounting Research 38(1): 129-179.
Li, B., S. Rajgopal and M. Venkatachalam. 2014. R2 and idiosyncratic risk are not interchangeable. The Accounting Review (November): 2261-2295.
Li, C., A. Lin and H. Lu. 2023. The effect of social skills on analysts performance. Contemporary Accounting Research 40(2): 1418-1447.
Li, C. and A. Drake. 2023. Peer influence on managerial honesty: The moderating role of earnings position. Advances in Management Accounting (34): 177-201.
Li, C., A. Lin, H. Lu and K. Veenstra. 2020. Gender and beauty in the financial analyst profession: Evidence from the United States and China. Review of Accounting Studies 25(4): 1230-1262.
Li, C., J. Lim and Q. Wang. 2007. Internal and external influences on IT control governance. International Journal of Accounting Information Systems 8(4): 225-239.
Li, C., L. Sun and M. Ettredge. 2010. Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics (May): 93-110.
Li, C., N. Li and F. Zhang. 2023. Using economic links between firms to detect accounting fraud. The Accounting Review (January): 399-421.
Li, C., Y. Tseng and T. Chen. 2016. Top management team expertise and corporate real earnings management activities. Advances in Accounting: Incorporating Advances in International Accounting (34): 117-132.
Li, C., Y. Xie and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons (September): 395-417.
Li, D., E. Lorraine, M. A. Hitt and R. D. Ireland. 2008. Friends, acquaintances, or strangers? Partner selection in R&D alliances. The Academy of Management Journal 51(2): 315-334.
Li, D., P. Y. K. Chau and F. Lai. 2010. Market orientation, ownership type, and e-business assimilation: Evidence from Chinese firms. Decision Sciences 41(1): 115-145.
Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.
Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263.
Li, D. H. 1961. Income taxes and income tax allocation under the entity concept. The Accounting Review (April): 265-268.
Li, D. H. 1963. Alternative accounting procedures and the entity concept. The Accounting Review (January): 52-55.
Li, D. H. 1963. The funds statement under the entity concept. The Accounting Review (October): 771-775.
Li, D. H. 1963. The semantic aspect of communication theory and accountancy. Journal of Accounting Research (Spring): 102-107.
Li, D. H. 1964. The objectives of the corporation under the entity concept. The Accounting Review (October): 946-950.
Li, D. H. 1965. Interdivisional transfer planning. N.A.A. Bulletin (June): 51-54. (Resolving transfer pricing problems with proper transfer planning).
Li, D. H. 1970. Audit-aid: Generalized computer-audit program as an instructional device. The Accounting Review (October): 774-778.
Li, D. H. 1973. Cost Accounting Standards Board: A progress report. Management Accounting (June): 11-14.
Li, D. H. 1977. Homogeneity and variance allocation. Management Accounting (February): 34-40.
Li, E., G. Lind, K. Ramesh and M. Shen. 2023. Externalities of accounting disclosures: Evidence from the Federal Reserve. The Accounting Review (September): 401-427.
Li, E. X. 2013. Revealing future prospects without forecasts: The case of accelerating material contract fillings. The Accounting Review (September): 1769-1804.
Li, E. X. and K. Ramesh. 2009. Market reaction surrounding the filing of periodic SEC reports. The Accounting Review (July): 1171-1208.
Li, E. X., K. Ramesh and M. Shen. 2011. The role of newswires in screening and disseminating value-relevant information in periodic SEC reports. The Accounting Review (March): 669-701.
Li, E. X., K. Ramesh, M. Shen and J. S. Wu. 2015. Do analyst stock recommendations piggyback on recent corporate news? An analysis of regular-hour and after-hours revisions. Journal of Accounting Research (September): 821-861.
Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.
Li, F. 2010. The information content of forward-looking statements in corporate filings - A naive Bayesian machine learning approach. Journal of Accounting Research (December): 1049-1102.
Li, F. 2011. Earnings quality based on corporate investment decisions. Journal of Accounting Research (June): 721-752.
Li, F. 2012. Discussion of Analyzing speech to detect financial misreporting. Journal of Accounting Research (May): 393-400.
Li, F. and M. H. F. Wong. 2005. Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. Journal of Accounting Research (March): 97-131.
Li, F. and Z. Yi 2017. Trail or no trial: Supplying costly signals to improve profits. Decision Sciences 48(4): 795-827.
Li, F., M. Minnis, V. Nagar and M. Rajan. 2014. Knowledge compensation, and firm value: An empirical analysis of firm communication. Journal of Accounting and Economics (August): 96-116.
Li, F., R. Lundholm and M. Minnis. 2013. A measure of competition based on 10-K filings. Journal of Accounting Research (May): 399-436.
Li, H. and K. Atuahene-Gima. 2001. Product innovation strategy and the performance of new technology ventures in China. The Academy of Management Journal 44(6): 1123-1134.
Li, H., J. Dai, T. Gershberg and M. A. Vasarhelyi. 2018. Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems (28): 59-76.
Li, H., S. Chang, T. Wang and L. Chang. 2020. Information technology internal control items for the post-implementation phase of enterprise resource planning systems. Journal of Information Systems (Fall): 159-197.
Li, H., W. G. No and J. E. Boritz. 2020. Are external auditors concerned about cyber incidents? Evidence from audit fees. Auditing: A Journal of Practice & Theory 39(1): 151-171.
Li, H., W. G. No and T. Wang. 2018. SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors. International Journal of Accounting Information Systems (30): 40-55.
Li, J. 2013. Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation. Contemporary Accounting Research 30(3): 1082-1098.
Li, J. 2022. The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor. Advances in Accounting (57): 100597.
Li, J. and D. C. Hambrick. 2005. Factional groups: A new vantage on demographic faultlines, conflict, and disintegration in work teams. The Academy of Management Journal 48(5): 794-813.
Li, J. and X. Li. 2021. Book review: Yanjie Bian: Guanxi: How China Works. Administrative Science Quarterly 66(1): NP9-NP12.
Li, J., J. Y. Yang and D. R. Yue. 2007. Identity, community, and audience: How wholly owned foreign subsidiaries gain legitimacy in China. The Academy of Management Journal 50(1): 175-190.
Li, J., N. Lin and R. Zhao. 2018. Corporate governance roles of information quality and corporate takeovers. Review of Accounting Studies 23(3): 1207-1240.
Li, J., T. Liu and R. Zhao. 2022. Strategic nondisclosure in takeovers. The Accounting Review (July): 345-370.
Li, J., X. Cai and Z. Liu. 2017. Allocating capacity with demand competition: Fixed factor allocation. Decision Sciences 48(3): 523-560.
Li, J. B. and H. Piezunka. 2020. The uniplex third: Enabling single-domain role transitions in multiplex relationships. Administrative Science Quarterly 65(2): 314-358.
Li, K. 2022. Textual fundamentals in earnings press releases. Advances in Accounting (57): 100591.
Li, K. and P. Mohanram. 2019. Fundamental analysis: Combining the search for quality with the search for value. Contemporary Accounting Research 36(3): 1263-1298.
Li, K., L Wang, D. Chhajed and S. Mallik. 2019. The impact of quality perception and consumer valuation change on manufacturer's optimal warranty, pricing, and market coverage strategies. Decision Sciences 50(2): 311-339.
Li, K. K. 2011. How well do investors understand loss persistence? Review of Accounting Studies 16(3): 630-667.
Li, K. K. and H. You. 2015. What is the value of sell-side analysts? Evidence from coverage initiations and terminations. Journal of Accounting and Economics (November-December): 141-160.
Li, K. K. and P. Mohanram. 2014. Evaluating cross-sectional forecasting models for implied cost of capital. Review of Accounting Studies 19(3): 1152-1185.
Li, K. K. and R. G. Sloan. 2017. Has goodwill accounting gone bad? Review of Accounting Studies 22(2): 964-1003.
Li, L. and C. P. Schmidt. 2020. A stochastic joint replenishment problem with dissimilar items. Decision Sciences 51(5): 1159-1201.
Li, L. and T. Naughton. 2007. Going public with good governance: Evidence from China. Corporate Governance: An International Review 15(6): 1190-1202.
Li, L., B. Qi and J. Zhang. 2021. The effect of engagement auditors on financial statement comparability. Auditing: A Journal of Practice & Theory 40(3): 73-104.
Li, L. Y., S. Wang and W. Zhu. 2022. Operating cash flows and earnings target revision: Evidence from annual cash bonus plans for CEOs. Journal of Management Accounting Research 34(2): 181-199.
Li, M. 2019. Moral hazard and internal discipline: Theory and evidence. The Accounting Review (July): 365-400.
Li, M., S. Markov and S. Shu. 2023. Motivational optimism and short-term investment efficiency. The Accounting Review (September): 429-454.
Li, M., Y. Wu, Y. He, S. Huang and A. Nair. 2020. Sparse inverse covariance estimation: A data mining technique to unravel holistic patterns among business practices in firms. Decision Sciences 51(4): 1046-1073.
Li, M. L. and N. R. Hwang. 2011. Effects of firm size, financial leverage and R&D expenditures on firm earnings: An analysis using quantile regression approach. Abacus 47(2): 182-204.
Li N. 2010. Negotiated measurement rules in debt contracts. Journal of Accounting Research (December): 1103-1144.
Li, N. 2016. Performance measures in earnings-based financial covenants in debt contracts. Journal of Accounting Research (September): 1149-1186.
Li, N. 2021. Do majority-of-minority shareholder voting rights reduce expropriation? Evidence from related party transactions. Journal of Accounting Research (September): 1385-1423.
Li, N. and A. S. Wahid. 2018. Director tenure diversity and board monitoring effectiveness. Contemporary Accounting Research 35(3): 1363-1394.
Li, N., F. P. Vasvari and R. Wittenberg-Moerman. 2016. Dynamic threshold values in earnings-based covenants. Journal of Accounting and Economics (April-May): 605-629.
Li, N., S. Richardson and I. Tuna. 2014. Macro to micro: Country exposures, firm fundamentals and stock returns. Journal of Accounting and Economics (August): 1-20.
Li, N., Y. Lou and F. P. Vasvari. 2015. Default clauses in debt contracts. Review of Accounting Studies 20(4): 1596-1637.
Li, N., Y. Lou and F. P. Vasvari. 2015. Erratum to: Default clauses in debt contracts. Review of Accounting Studies 20(4): 1638.
Li, N., Y. Lou, C. A. Otto and R. Wittenberg-Moerman. 2021. Accounting quality and debt concentration. The Accounting Review (January): 377-400.
Li, O. Z. and Z. Zhuang. 2012. Management guidance and the underpricing of seasoned equity offerings. Contemporary Accounting Research 29(3): 710-737.
Li, O. Z., H. Liu and C. Ni. 2021. Dividend taxes, investor horizon, and idiosyncratic volatility. The Accounting Review (May): 403-430.
Li, O. Z., Y. Lin and J. R. Robinson. 2016. The effect of capital taxes on the initial pricing and underpricing of IPOs. Journal of Accounting and Economics (April-May): 465-485.
Li, P. and G. Tang. 2009. Performance measurement design within its organisational context - Evidence from China. Management Accounting Research (September): 193-207.
Li, P., D. Y. Chan and A. Kogan. 2016. Exception prioritization in the continuous auditing environment: A framework and experimental evaluation. Journal of Information Systems (Summer): 135-157.
Li, P., G. Tang, H. Okano and C. Gao. 2013. The characteristics and dynamics of management control in IJVs: Evidence from a Sino-Japanese case. Management Accounting Research (September): 246-260.
Li, Q. and J. Liu. 2020. Development of an intelligent NLP-based audit plan knowledge discovery system. Journal of Emerging Technologies in Accounting 17(1): 89-97.
Li, Q., E. L. Maydew, R. H. Willis and L. Xu. 2023. Taxes and director independence: Evidence from board reforms worldwide. Review of Accounting Studies 28(2): 910-957.
Li, Q., M. Ma and T. Shevlin. 2021. The effect of tax avoidance crackdown on corporate innovation. Journal of Accounting and Economics (April-May): 101382.
Li, R. Z., C. Chen and K. Jones. 2018. What to do with math error notice letters from the IRS. Journal of Accountancy (January): 50-54.
Li, S. 2010. Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital? The Accounting Review (March): 607-636.
Li, S. and E. T. Nwaeze. 2015. The association between extensions in XBRL disclosures and financial information environment. Journal of Information Systems (Fall): 73-99.
Li, S. and E. T. Nwaeze. 2018. Impact of extensions in XBRL disclosure on analysts' forecast behavior. Accounting Horizons (June): 57-79.
Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.
Li, S. L., L. S. Feng and G. A. Whitmore. 2001. Comparative performance of Chinese commercial banks: Analysis, findings and policy implications. Review of Quantitative Finance & Accounting 16(2): 149-170.
Li, S. F., E. Haywood-Sullivan and L. Li. 2012. Made in China: The Mengniu phenomenon. Management Accounting Quarterly (Spring): 9-14.
Li, S. X. 2009. Book review: The Sage Handbook of Organizational Institutionalism by Royston Greenwood, Christine Oliver, Roy Suddaby, Kerstin Sahlin-Andersson. Administrative Science Quarterly 54(3): 533-535.
Li, S. X. and T. J. Rowley. 2002. Inertia and evaluation mechanisms in interorganizational partner selection: Syndicate formation among U.S. investment banks. The Academy of Management Journal 45(6): 1104-1119.
Li, S. X. and T. Sandino. 2018. Effects of an information sharing system on employee creativity, engagement, and performance. Journal of Accounting Research (May): 713-747.
Li, S. X., K. A. Merchant and F. Y. Fiona. 2023. Metric intensity and innovation dependency. Contemporary Accounting Research 40(2): 1487-1513.
Li, T. and M. Yu. 2017. Coordinating a supply chain when facing strategic consumers. Decision Sciences 48(2): 336-355.
Li, T. and S. Walton. 2023. Business strategy and cybersecurity breaches. Journal of Information Systems (Summer): 51-76.
Li, T. and S. Walton. 2023. Is there a dark side of competition? Product market competition and auditor-client contracting. Advances in Accounting (62): 100658.
Li, V. 2016. Do false financial statements distort peer firms' decisions? The Accounting Review (January): 251-278.
Li, V. and Y. Luo. 2023. Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States. Advances in Accounting (60): 100641.
Li, W. 2014. A theory on the discontinuity in earnings distributions. Contemporary Accounting Research 31(2): 469-497.
Li, W., J. Chen and B. Chen. 2020. Sourcing strategy of original equipment manufacturer with quality competition. Decision Sciences 51(5): 1110-1130.
Li, W., Y. Li and H. Zhu. 2016. Government intervention in IPO - Evidence on the exemption from IPO regulatory requirements in China. Journal of International Accounting Research 15(2): 79-96.
Li, W. E. McDowell and M. Hu. 2012. Effects of financial efficiency and choice to restrict contribution on individual donations. Accounting Horizons (March): 111-123.
Li, X. 2005. The persistence of relative performance in stock recommendations of sell-side financial analysts. Journal of Accounting and Economics (December): 129-152.
Li, X. 2010. The impacts of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies 15(3): 663-711.
Li, X. 2012. Group buying, buyer heterogeneity, and sellers' bargaining power. Decision Sciences 43(5): 761-783.
Li, X. 2014. The Sarbanes-Oxley act and cross-listed foreign private issuers. Journal of Accounting and Economics (August): 21-40.
Li, X. and H. I. Yang. 2016. Internet appendix: "Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts." The Accounting Review (May): 1-20.
Li, X. and H. I. Yang. 2016. Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts. The Accounting Review (May): 933-953.
Li, X. and Q. Tan. 2022. Asymmetric inefficiency in the market response to non-earnings 8-K information. Contemporary Accounting Research 39(2): 1389-1424.
Li, X., J. Ng and W. Saffar. 2021. Financial reporting and trade credit: Evidence from mandatory IFRS adoption. Contemporary Accounting Research 38(1): 96-128.
Li, X., L. Sun and M. Ettredge. 2017. Auditor selection following auditor turnover: Do peers' choices matter? Accounting, Organizations and Society (57): 73-87.
Li, X., R. Dekker, C. Heij and M. Hekimoglu. 2016. Assessing end-of-supply risk of spare parts using the proportional hazard model. Decision Sciences 47(2): 373-394.
Li, X., X. Liu and L. Motiwalla. 2021. Valuing personal data with privacy consideration. Decision Sciences 52(2): 393-426.
Li, X., Y. Li and X. Cai. 2016. On core sorting in RMTS and RMTO systems: A newsvendor framework. Decision Sciences 47(1): 60-93.
Li, Y. 1970. A note on "The investigation of cost variances". Journal of Accounting Research (Autumn): 282-283.
Li, Y. and A. H. Juma'h. 2022. The effect of technological and tax considerations on auditors' acceptance of blockchain technology. Journal of Information Systems (Fall): 129-151.
Li, Y. and J. Jhang-Li. 2013. Analyzing the integration of WiMAX and Wi-Fi services: Bandwidth sharing and channel collaboration. Decision Sciences 44(6): 1059-1090.
Li, Y. and L. Zhang. 2015. Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment. Journal of Accounting Research (March): 79-117.
Li, Y. and M. Ma. 2022. Are tax havens and offshore financial centers cracked down on? A study on the international standard of exchange of information request. The Accounting Review (November, Issue 7): 295-318.
Li, Y., D. Zhang and Z. Fu. 2021. CE-DIFF: An approach to identifying and coping with irregular ratings in collaborative decision making. Decision Sciences 52(6): 1432-1451.
Li, Y., L. Liu, L. Fang, W. Wang and F. Xu. 2020. Optimal financing models offered by manufacturers with risk aversion and market competition considerations. Decision Sciences 51(6): 1411-1454.
Li, Y., N. Alexander and T. S. Hong. 2020. Opportunity knocks but once: Delayed disclosure of financial items in earnings announcements and neglect of earnings news. Review of Accounting Studies 25(1): 159-200.
Li, Y., S. Goel and K. J. Williams. 2023. Exploring antecedents of professional skepticism on accounting students' performance in cybersecurity. Journal of Emerging Technologies in Accounting 20(1): 147-168.
Li, Y., Y. Lin and L. Zhang. 2018. Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis. Journal of Accounting Research (March): 265-308.
Li, Z. and D. Sun. 2012. Acquisition and disclosure of operational information. Decision Sciences 43(3): 459-487.
Li, Z., C. Chen and K. T. Jones. 2018. Nontraditional college students: Strategies for minimizing tax liabilities and avoiding pitfalls. The CPA Journal (September): 42-46.
Li, Z., H. E. Ryan Jr. and L. Wang. 2021. Pay for outsiders: Incentive compensation for nonfamily executives in family firms. Contemporary Accounting Research 38(2): 1139-1176.
Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax savings strategy for parents of college students: Part 1 - American Opportunity Credit. The CPA Journal (August/September): 58-63.
Li, Z., I. P. Lytvynenko, C. Chen and K. T. Jones. 2021. An unconventional tax saving strategy for parents of college students: Part 2 - Lifetime Learning Credit. The CPA Journal (August/September): 64-68.
Li, Z., K. Ye, C. Zeng and B. Zhang. 2023. Ending at the wrong time: The financial reporting consequences of a uniform fiscal year-end. The Accounting Review (May): 367-396.
Li, Z., L. Shao and D. Sun. 2015. Designing multi-attribute procurement mechanisms for assortment planning. Decision Sciences 46(3): 597-622.
Li, Z., L. Wang and K. Wruck. 2020. Accounting-based compensation and debt contracts. Contemporary Accounting Research 37(3): 1475-1511.
Li, Z., T. J. Wong and G. Yu. 2020. Information dissemination through embedded financial analysts: Evidence from China. The Accounting Review (March): 257-281.
Liang, D., F. Lin and S. Wu. 2001. Electronically auditing EDP systems: With the support of emerging information technologies. International Journal of Accounting Information Systems 2(2): 130-147.
Liang, H., N. Wang, Y. Xue, S. Ge and S. Ransbotham. 2018. Can IT be too in sync with business strategy? MIT Sloan Management Review (Spring): 1-5. (Alignment vs. agility).
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