Main Bibliography
Section L: LIW-LZ

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

Lizardo, O. 2011. Book review: Spiritual Economies: Islam, Globalization, and the Afterlife of Development by D. Rudnyckyj. Administrative Science Quarterly 56(3): 485-489.

Lizardo, O. 2017. Book review: M. DeSoucey: Contested Tastes: Foie Gras and the Politics of Food. Administrative Science Quarterly 62(3): NP31-NP34.

Ljungdahl, P. W. 1971. Enterprise account system for agricultural businesses. Management Accounting (April): 31-36.

Ljungqvist, A., L. Zhang and L. Zuo. 2017. Sharing risk with the government: How taxes affect corporate risk taking. Journal of Accounting Research (June): 669-707.

Llewellyn, S. 1993. Working in hermeneutic circles in management accounting research: Some implications and applications. Management Accounting Research (September): 231-249.

Llewellyn, S. 1998. Boundary work: Costing and caring in the social services. Accounting, Organizations and Society 23(1): 23-47.

Llewellyn, S. and D. Northcott. 2005. The average hospital. Accounting, Organizations, and Society 30(6): 555-583.

Lloréns, M. B. 2004. Financial crises and the publication of the financial statements of banks in Spain, 1844-1868. The Accounting Historians Journal 31(2): 1-26.

Lloyd, B. M. and J. J. Weygandt. 1971. Market value information for non-subsidiary investments. The Accounting Review (October): 756-764.

Lloyd, W. J. and L. E. Davis. 2007. Building long-term value. Journal of Accountancy (November): 56-60.

Lloyd-Jones, R., M. J. Lewis, M. D. Matthews and J. Maltby. 2005. Control, conflict and concession: Corporate governance, accounting and accountability at Birmingham Small Arms, 1906-1933. The Accounting Historians Journal 32(1): 149-184.

Lo, A. K. 2014. Do declines in bank health affect borrowers' voluntary disclosures? Evidence from international propagation of banking shocks. Journal of Accounting Research (May): 541-581.

Lo, A. K. 2015. Accounting credibility and liquidity constraints: Evidence from reactions of small banks to monetary tightening. The Accounting Review (May): 1079-1113.

Lo, A. W. and G. P. Pasano. 2016. Lessons from Hollywood: A new approach to funding R&D. MIT Sloan Management Review (Winter): 47-54.

Lo, K. 2003. Economic consequences of regulated changes in disclosure: The case of executive compensation. Journal of Accounting and Economics (August): 285-314.

Lo, K. 2008. Earnings management and earnings quality. Journal of Accounting and Economics (August): 350-357.

Lo, K. 2010. Materiality and voluntary disclosures. Journal of Accounting and Economics (February): 133-135.

Lo, K. 2012. What do analysts do? Discussion of "Information interpretation or information discovery: Which role of analysts do investors value more?" Review of Accounting Studies 17(3): 642-648.

Lo, K. and S. S. Wu. 2018. The impact of seasonal affective disorder on financial analysts. The Accounting Review (July): 309-333.

Lo, K., F. Ramos and R. Rogo. 2017. Earnings management and annual report readability. Journal of Accounting and Economics (February): 1-25.

Lo, M. and T. Wijaya. 2022. Two cofounders of Xendit on pioneering Fintech in Southeast Asia. Harvard Business Review (July/August): 36-39.

Loane, E. P. 1966. Note on level-debt-service municipal bidding. Management Science (November): 291-293. 1967. Errata: Note on level-debt-service municipal bidding. Management Science (November): 256-257.

Lobaugh, J. L. 1996. Paperless payables pays off. Management Accounting (September): 31-35.

Lobaugh, J. L. and A. V. Deshmukh. 2000. Supplementing Legacy Financial Systems by integrating high-end technology: Lessons from Lord Corporation. Strategic Finance (September): 52-56, 58-60. (Using off-the-shelf software).

Lobel, S. A. and L. St. Clair. 1992. Effects of family responsibilities, gender, and career identity salience on performance outcomes. The Academy of Management Journal 35(5): 1057-1069.

Lobo, G. J. and A. A. W. Mahmoud. 1989. Relationship between differential amounts of prior information and security return variability. Journal of Accounting Research (Spring): 116-134.

Lobo, G. J. and I. Song. 1989. The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review (April): 329-343.

Lobo, G. J. and J. Zhou. 2006. Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons (March): 57-73.

Lobo, G. J. and Y. Zhao. 2013. Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review (July): 1385-1412.

Lobo, G. J., L. Paugam, D. Zhang and J. F. Casta. 2017. The effect of joints auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research 34(1): 118-153.

Lobo, G. J., L. Paugam, H. Stolowy and P. Astolfi. 2017. The effect of business and financial market cycles on credit ratings: Evidence from the last two decades. Abacus 53(1): 59-93.

Lobo, G. J., M. Lyu, B. Wang and J. H. Zhang. 2022. Do chief audit executives matter? Evidence from turnover events. Auditing: A Journal of Practice & Theory 41(2): 165-190.

Lobo, G. J., M. Neel and A. Rhodes. 2018. Accounting comparability and relative performance evaluation in CEO compensation. Review of Accounting Studies 23(3): 1137-1176.

Lobo, G. J., M. Song and M. H. Stanford. 2017. The effect of analyst forecasts during earnings announcements on investor responses to reported earnings. The Accounting Review (May): 239-263.

Locati, C. 2017. Do you really know where the money's going? Fraud in the procurement-to-pay process is common and difficult to detect. Here are 7 steps small and medium-size companies can take to prevent it. Journal of Accountancy (May): 50-53.

Locati, C. 2021. Staying vigilant against fraud during the pandemic. Journal of Accountancy (March): 16-19.

Loch, C. H., F. J. Sting, A. Huchzermeier and C. Decker. 2012. Finding the profit in fairness. Harvard Business Review (September): 111-115. (Germany's TeamBank has built a brand on being equitable).

Loch, C. H., F. J. Sting, N. Bauer and H. Mauermann. 2010. How BMW is defusing the demographic time bomb. Harvard Business Review (March): 99-102.

Lochiel, R. G. 1953. All-level cost control for the management team. N.A.C.A. Bulletin (May): 1158-1169.

Lochiel, R. G. 1957. Solving cost problems in airline management. N.A.C.A. Bulletin (April): 1022-1032.

Lochner, P. R. Jr. 1993. Accountants' legal liability: A crisis that must be addressed. Accounting Horizons (June): 92-96.

Locke, C. C. 2023. When it's safe to rely on intuition (and when it's not). Harvard Business Review (September/October): 34-35.

Locke, E. A. 2000. The Blackwell Handbook of Principles of Organizational Behavior (Blackwell Handbooks in Management). Blackwell Publishers.

Locke, E. and D. Schweiger. 1979. Participation in decision making: One more look. Research in Organizational Behavior (1): 265-339.

Locke, J. 1952. The Second Treatise of Government. Peardon, T. P. Editor. Bobbs-Merrill.

Locke, K. and K. Golden-Biddle. 1997. Constructing opportunities for contribution: Structuring intertextual coherence and "problematizing" in organizational studies. The Academy of Management Journal 40(5): 1023-1062.

Locke, L. F., S. J. Silverman and W. W. Spirduso. Editors. 2009. Reading and Understanding Research, 3rd edition. Sage Publications Inc.

Locke, R. and M. Romis. 2007. Improving work conditions in a global supply chain. MIT Sloan Management Review (Winter): 54-62.

Locke, R. R. 1979. Cost accounting an institutional yardstick for measuring British entrepreneural performance, circa 1914. The Accounting Historians Journal 6(2): 1-22.

Locke, R. R. 1979. New insights from cost accounting into British entrepreneurial performance circa 1914. The Accounting Historians Journal 6(1): 17-28.

Lockhart, J. and A. Taylor. 2007. Environmental considerations in product mix decisions using ABC and TOC. Management Accounting Quarterly (Fall): 13-21.

Lockhart, J., A. Taylor, K. Thomas, B. Levetsovitis and J. Wise. 2011. When a higher price pays off. Strategic Finance (January): 29-36.

Lockrow, F. E. 1946. A study of operations of a salvage division. N.A.C.A. Bulletin (January 1): 401-406.

Lockwood, C. 2006. Building the green way. Harvard Business Review (June): 129-137.

Lockwood, D. 1994. Allocating the cost of fringe benefits. Management Accounting (November): 50-53. (Using a chargeback system that reflects actual spending).

Lockwood, J. 1934. Some phases of T. V. A. accounting. N.A.C.A. Bulletin (October 15): 143-156.

Lockwood, J. 1938. Early university education in accountancy. The Accounting Review (June): 131-144.

Lococo, L. J. 1983. Selecting the right transfer pricing model. Management Accounting (March): 42-45.

Lodahl, T. M. 1964. Patterns of job attitudes in two assembly technologies. Administrative Science Quarterly 8(4): 482-519.

Lodahl, T. M. 1966. Editor's note. Administrative Science Quarterly 10(4): iv.

Lodahl, T. M. 1967. Editor's note. Administrative Science Quarterly 11(4): iv.

Lodahl, T. M. 1968. Editor's introduction. Administrative Science Quarterly 13(3): 367.

Lodge, G. C. 1991. Perestroika for America: Restructuring U.S. Business-Government Relations for Competitiveness in the World Economy. Boston: Harvard Business School Press.

Lodi, A., S. Martello, M. Monaci, C. Cicconetti, L. Lenzini, E. Mingozzi, C. Eklund and J. Moilanen. 2011. Efficient two-dimensional packing algorithms for mobile WiMAX. Management Science (December): 2130-2144.

Lodish, L. M. and C. F. Mela. 2007. If brands are built over years, why are they managed over quarters? Harvard Business Review (July-August): 104-112.

Loeb, I. 1927. The place of accounting instruction. The Accounting Review (March): 46-47.

Loeb, M. 1974. Comments on budget forecasting and operating performance. Journal of Accounting Research (Autumn): 362-366.

Loeb, M. 2002. Return on information security investments: Myths vs. realities. Strategic Finance (November): 26-31.

Loeb, M. and W. A. Magat. 1978. Soviet success indicators and the evaluation of divisional management. Journal of Accounting Research (Spring): 103-121.

Loeb, M. P. and K. Sunrysekar. 1994. On the optimality of cost-based contracts in sole source procurement. Management Accounting Research (March): 31-44.

Loeb, M. P. and K. Surysekar. 1998. Payment ceilings in cost-plus contracting. Management Accounting Research (September): 311-327.

Loeb, S. E. 1971. A survey of ethical behavior in the accounting profession. Journal of Accounting Research (Autumn): 287-306.

Loeb, S. E. 1972. Enforcement of the code of ethics: A survey. The Accounting Review (January): 1-10.

Loeb, S. E. 1975. The auditor-firm conflict of interests: Its implications for independence: A comment. The Accounting Review (October): 844-847.

Loeb, S. E. 1988. Teaching students accounting ethics: Some crucial issues. Issues in Accounting Education (Fall): 316-329.

Loeb, S. E. 1990. A code of ethics for academic accountants? Issues in Accounting Education (Spring): 123-128.

Loeb, S. E. 1990. Whistleblowing and accounting education. Issues in Accounting Education (Fall): 281-294.

Loeb, S. E. 1994. Accounting academic ethics: A code is needed. Issues in Accounting Education (Spring): 191-200.

Loeb, S. E. 2012. Education in accountancy and social control: Questions and comments. Issues in Accounting Education (November): 1059-1069.

Loeb, S. E. and J. P. Bedingfield. 1972. Teaching accounting ethics. The Accounting Review (October): 811-813.

Loeb, S. E. and P. J. Maranti, Jr. 2004. The Institute of Accounts: Nineteenth-Century Origins of Accounting Professionalism in the United States. Routledge.

Loeb, S. S. 1989. Ethics committees and consultants in public accounting. Accounting Horizons (December): 1-10.

Loebbecke, J. K. and B. H. Ward. 1979. Discussion of materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 217-230.

Loebbecke, J. K. and J. Neter. 1975. Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 38-52.

Loebbecke, J. K. and J. Neter. 1975. [Discussion of considerations in choosing statistical sampling procedures in auditing]: A reply. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 68-69.

Loerzel, T. 2019. Smashing the barriers to employee engagement. Journal of Accountancy (January): 28-32.

Loesch, D. E. and H. Banister. 1967. The accountant's role in value analysis. Management Accounting (November): 52-56.

Loester, R. K. 1959. Depreciation accounting for idle equipment. N.A.A. Bulletin (February): 41-42.

Loester, R. K. 1960. Equitable allocation of home office expense. N.A.A. Bulletin (August): 52.

Loether, H. J., and D. G. McTavish. 1974. Descriptive Statistics for Sociologists: An Introduction. Allyn & Bacon.

Loevy, J. H. 1965. Basic values offered by the consultant. N.A.A. Bulletin (July): 26-32.

Loewe, D. 1982. How Weyerhaeuser made its MIS work. Management Accounting (January): 16-20.

Loewe, D. 1989. Quality management at Weyerhaeuser. Management Accounting (August): 36-41.

Loffier, C. 2019. Divisionalization and domestic transfer pricing for tax considerations in the multinational enterprise. Management Accounting Research (December): 100646.

Lofgren, M. 2012. The Party is Over: How Republicans Went Crazy, Democrats Became Useless, and the Middle Class Got Shafted. Viking Adult.

Lofland, C. and S. McNeal. 2014. What's your fraud IQ? Journal of Accountancy (March): 46-50.

Lofland, J. and L. H. Lofland. 1984. A Guide to Qualitative Observation and Analysis. Second edition. Belmont, CA: Wadsworth Publishing Company.

Lofland, J. and L. H. Lofland. 1994. Analyzing Social Settings: A Guide to Qualitative Observation and Analysis. Second edition. Belmont, CA: Wadsworth Publishing Company.

Loft, A. 1986. Towards a critical understanding of accounting: The case of cost accounting in the U.K. 1914-1925. Accounting, Organizations and Society 11(2): 137-169.

Loft, A. 1992. Accountancy and the gendered division of labour: A review essay. Accounting, Organizations and Society 17(3-4): 367-378.

Loftus, J. A. 2003. The CF and accounting standards: The persistence of discrepancies. Abacus 39(3): 298-309.

Loftus, J. T. and T. E. Vermeer. 2003. Pro-active fraud auditing: Technology, fraud auditing, and liquor. Journal of Forensic Accounting (4): 307-310.

Loftus, S. and L. J. Tanlu. 2018. Because of "because": Examining the use of causal language in relative performance feedback. The Accounting Review (March): 277-297.

Loftus, S. and L. Tanlu. 2021. Causal language and effective performance evaluations. Strategic Finance (February): 17-18.

Loftus, S., S. S. McCoy, E. G. Valentine and T. West. 2023. Labor cost visualization at Carescript: An introductory data analytics case for management accounting. Issues in Accounting Education (November): 199-209.

Logan, G. A. 1949. Justification of and explanation of sinking fund reserves. The Accounting Review (April): 203-205.

Logan, G. T. Jr. 1968. The direct costing controversy. Management Accounting (September): 9-12.

Logan, H. R. Jr. 2001. Controlling the uncontrollable. Strategic Finance (April): 56-61.

Logan, J. 1908. The importance of scientific accounting. Journal of Accountancy (August): 276-279.

Logue, D. E. and L. J. Merville. 1974. The development of an integrative curriculum in an undergraduate business program. Decision Sciences 5(2): 263-267.

Logue, R. P. 1941. Matching costs with revenues in the flour-milling industry. The Accounting Review (June): 196-206.

Loh, A. L. C. and T. H. Tan. 2002. Asset write-offs - Managerial incentives and macroeconomic factors. Abacus 38(1): 134-151.

Loh, C., R. Coyte and M. M. Cheng. 2019. Is a fresh pair of eyes always better? The effect of consultant type and assigned task purpose on communicating project escalation concerns. Management Accounting Research (June): 1-14.

Loh, L. and N. Venkatraman. 1992. Determinants of information technology outsourcing. Journal of Management Information Systems 9(1): 7-24.

Lohlein, L. and A. MuBig. 2020. At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change. Accounting, Organizations and Society (83): 101102.

Lohmann, L. 2009. Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organizations and Society 34(3-4): 499-534.

Lohrey, P. L. 2020. The Dodd-Frank Act and the Private Company Discount: An empirical investigation. Journal of Forensic Accounting Research 5(1): 298-318.

Lohrman, D. G. 1958. When does a suggestion award system yield profits - And how much? N.A.A. Bulletin (February): 77-83.

Loidl, S. Jr. 1960. Conducting an overhead study. N.A.A. Bulletin (May): 25-33.

Loizu, S. M., A. Hinterhuber, S. Perelli and R. Boland. 2012. Mindful pricing: Transforming organizations through value-based pricing. Journal of Strategic Marketing 20(3): 197-209.

Lojacono, G. and G. Zaccai. 2004. The evolution of the design-inspired enterprise. MIT Sloan Management Review (Spring): 75-79.

Lok, S. and S. Richardson. 2011. Credit markets and financial information. Review of Accounting Studies 16(3): 487-500.

Lokanan, M. 2021. Applying four quantitative modeling techniques to detect fraud in financial statements. Journal of Forensic & Investigative Accounting 13(2): 362-383.

Lokanan, M. and S. Sharma. 2018. A fraud triangle analysis of the Libor Fraud. Journal of Forensic & Investigative Accounting 10(2): 187-212.

Lombardi, D. R. and R. B. Dull. 2016. The development of AudEx: An audit data assessment system. Journal of Emerging Technologies in Accounting 13(1): 37-52.

Lombardi, D. R., M. A. Vasarhelyi and J. Verver. 2014. Continuous controls monitoring: A case study. Journal of Emerging Technologies in Accounting (11): 83-98.

Lomborg, B. 2001. The Skeptical Environmentalist: Measuring the Real State of the World. Cambridge University Press.

Lomborg, B. 2004. Global Crises, Global Solutions. Cambridge University Press.

Lomi, A. 1995. The population ecology of organizational founding: Location dependence and unobserved heterogeneity. Administrative Science Quarterly 40(1): 111-144.

Lomi, A. and E. R. Larsen. 1996. Interacting locally and evolving globally: A computational approach to the dynamics of organizational populations. The Academy of Management Journal 39(5): 1287-1321.

Lomi, A., E. R. Larsen and J. H. Freeman. 2005. Things change: Dynamic resource constraints and system-dependent selection in the evolution of organizational populations. Management Science (June): 882-903.

Loncar, F. E. 1956. Budgetary planning - Yesterday and today. N.A.C.A. Bulletin (April): 949-955.

London, M. and G. R. Oldham. 1976. Effects of varying goal types and incentive systems on performance and satisfaction. The Academy of Management Journal 19(4): 537-546.

London, M. and G. R. Oldham. 1977. A comparison of group and individual incentive plans. The Academy of Management Journal 20(1): 34-41.

London, T. 2009. Making better investments at the base of the pyramid. Harvard Business Review (May): 106-113.

Lonergan, T. 1963. Site factors in acquiring a computer. N.A.A. Bulletin (January): 20.

Lonergan, T. F. 1956. Housecleaning the corporate records. N.A.C.A. Bulletin (February): 767-773.

Lonergan, T. F. 1965. A factory labor incentive plan in operation. Management Accounting (October): 22.

Lonergan, W. 2009. Discussion of Bloom. Abacus 45(3): 390-396.

Long, B. J. and B. L. McGuire. 2001. Reforming an accounting program: Sailing the ship through the academic doldrums. Management Accounting Quarterly (Summer): 18-26.

Long, C. 2016. Access: Building a menu. Strategic Finance (July): 60-61.

Long, C. 2016. Access: Calculating running sums. Strategic Finance (February): 60-61.

Long, C. 2016. Access: Chart a secondary axis. Strategic Finance (March): 68-69.

Long, C. 2016. Access: Control names in calculations. Strategic Finance (June): 60-61.

Long, C. 2016. Access: Creating a graph. Strategic Finance (January): 60-61.

Long, C. 2016. Access: Creating a grouped report. Strategic Finance (October): 60-61.

Long, C. 2016. Access: Customize the quick access toolbar. Strategic Finance (December): 60-61.

Long, C. 2016. Access: Enhancing a menu. Strategic Finance (August): 84-85.

Long, C. 2016. Access: Grouped report. Strategic Finance (May): 60-61.

Long, C. 2016. Access: Refining the sales report. Strategic Finance (November): 60-61.

Long, C. 2016. Access: Stacked column chart. Strategic Finance (April): 60-61.

Long, C. A. 2016. Access: Use VBA to modify a crosstab query. Strategic Finance (September): 60-61.

Long, C. 2017. Access: Aging accounts receivable. Strategic Finance (June): 60-61.

Long, C. 2017. Access: Data types. Strategic Finance (February): 60-61.

Long, C. 2017. Access: Formulas. Strategic Finance (April): 60-61.

Long, C. 2017. Access: Numbers. Strategic Finance (March): 68-69.

Long, C. 2017. Access: The expression builder. Strategic Finance (May): 68-69.

Long, C. 2017. Technology workbook: Access: Create a shareable calendar. Strategic Finance (September): 60-61.

Long, C. 2017. Technology workbook: Access: Creating a combo box. Strategic Finance (October): 60-61.

Long, C. 2017. Technology workbook: Access: Database tables. Strategic Finance (January): 60-61.

Long, C. 2017. Technology workbook: Access: Graphs in a query using unicode. Strategic Finance (July): 60-61.

Long, C. 2017. Technology workbook: Access: Main forms and subforms. Strategic Finance (November): 68-69.

Long, C. 2017. Technology workbook: Access: Subform to display calculations. Strategic Finance (December): 60-61.

Long, C. 2017. Technology workbook: Access: Visualizing value changes. Strategic Finance (August): 84-85.

Long, C. 2018. Technology workbook: Access: Change a list box using VBA. Strategic Finance (February): 60-61.

Long, C. 2018. Technology workbook: Access: Cross-reference contacts and lists. Strategic Finance (December): 58-59.

Long, C. 2018. Technology workbook: Access: Date (+ Time) Format. Strategic Finance (July): 60-61.

Long, C. 2018. Technology workbook: Access: Dates and times. Strategic Finance (June): 60-61.

Long, C. 2018. Technology workbook: Access: Highlight the current record. Strategic Finance (October): 66-67.

Long, C. 2018. Technology workbook: Access: Localized international information. Strategic Finance (September): 66-67.

Long, C. 2018. Technology workbook: Access: Managing contracts. Strategic Finance (November): 68-69.

Long, C. 2018. Technology workbook: Access: User-defined functions. Strategic Finance (March): 68-69.

Long, C. 2018. Technology workbook: Access: Use Excel with a wrapper function. Strategic Finance (May): 60-61.

Long, C. 2018. Technology workbook: Access: Using Excel's PMT function in Access. Strategic Finance (April): 60-61.

Long, C. 2018. Technology workbook: Access: Using SQL in the row source property. Strategic Finance (January): 60-61.

Long, C. 2018. Technology workbook: Access: Windows region settings. Strategic Finance (August): 92-93.

Long, C. 2019. How to attract, retain all-stars. Strategic Finance (July): 15.

Long, C. 2019. Technology workbook: Access: Age overdue accounts with partition. Strategic Finance (February): 58-59.

Long, C. 2019. Technology workbook: Access: Append and update data from Excel. Strategic Finance (May): 64-65.

Long, C. 2019. Technology workbook: Access: Data structure. Strategic Finance (October): 58-59.

Long, C. 2019. Technology workbook: Access: Fractions and Greek characters. Strategic Finance (December): 58-59.

Long, C. 2019. Technology workbook: Access: Importing Excel spreadsheets. Strategic Finance (April): 58-59.

Long, C. 2019. Technology workbook: Access: Normalize imported data. Strategic Finance (July): 56-57.

Long, C. 2019. Technology workbook: Access: Organizing imported data from Excel. Strategic Finance (June): 74-75.

Long, C. 2019. Technology workbook: Access: Pop-up forms. Strategic Finance (January): 56-57.

Long, C. 2019. Technology workbook: Access: Random numbers. Strategic Finance (March): 66-67.

Long, C. 2019. Technology workbook: Access: Undoing updates. Strategic Finance (September): 58-59.

Long, C. 2019. Technology workbook: Access: Using a subreport multiple times. Strategic Finance (November): 58-59.

Long, C. 2019. Technology workbook: Access: Using VBA's split function. Strategic Finance (August): 74-75.

Long, C. 2020. Technology workbook: Access: Access files. Strategic Finance (February): 58-59.

Long, C. 2020. Technology workbook: Access: Add data to a combo box list. Strategic Finance (October): 58-59.

Long, C. 2020. Technology workbook: Access: Finding records. Strategic Finance (April): 58-59.

Long, C. 2020. Technology workbook: Access: Input mask to enter GL codes. Strategic Finance (June): 58-59.

Long, C. 2020. Technology workbook: Access: Mail merge using Access data. Strategic Finance (August): 66-67.

Long, C. 2020. Technology Workbook: Access: Making a calendar. Strategic Finance (January): 58-59.

Long, C. 2020. Technology workbook: Access: Managing hierarchical data. Strategic Finance (November): 58-59.

Long, C. 2020. Technology workbook: Access: Organizing project files. Strategic Finance (March): 66-67.

Long, C. 2020. Technology workbook: Access: Quick access toolbar. Strategic Finance (May): 58-59.

Long, C., C. Liao, A. Tsang and Y. Li. 2023. CEO career concerns in early tenure corporate social responsibility reporting. Contemporary Accounting Research 40(3): 1545-1575.

Long, C. P. 2018. To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society (70): 69-91.

Long, J. H. and J. D. Stanley. 2012. Managing interruption in the accounting workplace. The CPA Journal (May): 60-63.

Long, J. H. and K. A. Bassoglu. 2016. The impact of task interruption on tax accountants' professional judgment. Accounting, Organizations and Society (55): 96-113.

Long, J. H. and R. Nothhelfer. 2020. Chemotech International, Inc.: Accounting for international differences in the measurement of raw material and work-process inventories. Issues in Accounting Education (August): 57-67.

Long, J. H., L. Mertins and B. Vansant. 2015. The effects of firm-provided measure weightings on evaluators' incorporation of non-contractible information. Journal of Management Accounting Research 27(1): 47-62.

Long, J. H., L. Mertins and D. L. Searcy. 2013. IRCS: Valuing ethics at the expense of inventory. Issues in Accounting Education (February): 36-50.

Long, J. H., L. Mertins, D. L. Searcy and B. Vansant. 2018. Toomer's Energy Drinks: Fueling earnings management? Issues in Accounting Education (February): 29-43.

Long, J. M. 2019. Lasting friendships. Strategic Finance (November): 63.

Long, K. 2021. Medicare's tricky rules on HSAs after age 65: Specific enrollment procedures must be followed to avoid significant penalties. Journal of Accountancy (July): 38-41. (HSAs refers to Health Savings Accounts).

Long, K. C. 2022. Help clients make 3 critical shifts in retirement. Journal of Accountancy (September): 1-6.

Long, R. G., W. P. Bowers, T. Barnett and M. C. White. 1998. Research productivity of graduates in management: Effects of academic origin and academic affiliation. The Academy of Management Journal 41(6): 704-714.

Long, R. J. 1979. Desires for and patterns of worker participation in decision making after conversion to employee ownership. The Academy of Management Journal 22(3): 611-617.

Long, R. J. 1980. Job attitudes and organizational performance under employee ownership. The Academy of Management Journal 23(4): 726-737.

Longenecker, J. G., J. W. Petty, L. E. Palich and C. W. Moore. 2009. Small Business Management, 15th edition. South-Western College Pub.

Longenecker, R. E. 1953. Direct costing in a glass container plant. N.A.C.A. Bulletin (June): 1280-1286.

Longenecker, R. E. 1954. Reporting - For profit's sake. N.A.C.A. Bulletin (August): 1551-1563.

Longenecker, R. E. 1962. Converting to direct costing. N.A.A. Bulletin (August): 25-37.

Longeway, G. A. 1941. Some management problems involved in defense contracts. N.A.C.A. Bulletin (June 15): 1181-1191.

Longhofer, W., G. Negro and P. W. Roberts. 2019. The changing effectiveness of local civic action: The critical nexus of community and organization. Administrative Science Quarterly 64(1): 203-229.

Longman, K. A. 1967. Marketing science. Management Science (August): B852-B854.

Longman, K. A. 1968. Marketing science. Management Science (June): B630-B632.

Longman, K. A. 1968. Marketing science. Management Science (August): B733-B734.

Longman, K. A. and R. A. Longman. 1968. Marketing Science. Management Science (February): B396-B399.

Longman, K. A. and R. J. Schreiber. 1968. Marketing science. Management Science (April): B523-B527.

Lonnqvist, A. 2006. Managing intangible assets: Are presently available measures useful? Journal of Applied Management Accounting Research (Summer): 35-52.

Lont, D. 1999. Using an intranet to facilitate student-centered learning. Journal of Accounting Education 17(2-3): 293-320.

Lont, D. 2013. Book review: The Myth of the Rational Market: A History of Risk, Reward, and Delusion on Wall Street by Justin Fox. The Accounting Review (May): 1129-1132.

Lookabill, L. L. 1976. Some additional evidence on the time series properties of accounting earnings. The Accounting Review (October): 724-738.

Loomba, N. P., E. Turban and A. Cohen. 1968. Implementation of management science in Latin America: A case study and generalization. Management Science (August): B695-B704.

Loomis, J. L. 1994. Outsmarting the bandits. Management Accounting (October): 45-48. (Related to check fraud).

Loomis, J. R. 1907. Contents and mode of stating executors' accounts. Journal of Accountancy (January): 219-232.

Lopes, A. B., M. Walker and R. L. M. da Silva. 2016. The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: Evidence from Brazil. Journal of International Accounting Research 15(2): 101-124.

Lopez, D. M. and G. F. Peters. 2011. Auditor workload compression and busy season auditor switching. Accounting Horizons (June): 357-380.

Lopez, D. M. and J. J. Vega. 2019. Evaluating the effect of industry specialist duration on earnings management. Advances in Accounting: Incorporating Advances in International Accounting (45): 100412.

Lopez, D. M. and K. T. Rich. 2017. Geographic distance and municipal internal control reporting. Advances in Accounting: Incorporating Advances in International Accounting (36): 40-49.

Lopez, E. M. 1982. A test of the self-consistency theory of the job performance-job satisfaction relationship. The Academy of Management Journal 25(2): 335-348.

Lopez, K. J. and L. B. Specht. 2009. The computer-based CPA exam. The CPA Journal (September): 64-70.

Lopez, O. L. and M. R. W. Hiebl. 2015. Management accounting in small and medium-sized enterprises: Current knowledge and avenues for further research. Journal of Management Accounting Research 27(1): 81-119.

Lopez-Berzosa, D., A Gawer and G. Camarillo. 2016. Navigating the patent minefield through consortia. MIT Sloan Management Review (Summer): 18-20.

Lopez-Espinosa, G., G. Ormazabal and Y. Sakasai. 2021. Switching from incurred to expected loan provisioning: Early evidence. Journal of Accounting Research (June): 757-804.

López-Espinosa, G., J. Maddocks and F. Polo-Garrido. 2012. Co-operatives and the equity-liabilities puzzle: Concerns for accounting standard-setters. Accounting Horizons (December): 767-787.

Loraas, T. 2009. The effects of quantification on persuasion in unfamiliar contexts: The case of information systems controls. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 49-56.

Loraas, T. and C. J. Wolfe. 2006. Why wait? Modeling factors that influence the decision of when to learn a new use of technology. Journal of Information Systems (Fall): 1-23.

Loraas, T. M. and D. L. Searcy. 2010. Using queries to automate journal entry tests: Agile Machinery Group, Inc. Issues in Accounting Education (February): 155-174.

Loraas, T. M. and J. M. Mueller. 2008. Bridging the gap between spreadsheet use and control: An instructional case. Journal of Information Systems (Spring): 161-172.

Loraas, T. M. and J. M. Mueller. 2008. Good spreadsheet practice pays off. The CPA Journal (May): 66-68.

Loraas, T. M. and K. G. Key. 2010. Integrating AIS and accounting for income taxes: From calculation to disclosure. Issues in Accounting Education (August): 583-597.

Loraas, T. M. and M. C. Diaz. 2011. Learning new technologies: The effect of ease of learning. Journal of Information Systems (Fall): 171-194.

Lorange, P. 2002. New Visions for Management Education: Leadership Challenges. Pergamon Press.

Lorange, P. 2005. Memo to marketing. MIT Sloan Management Review (Winter): 16-20.

Lord, A. T. 1989. The development of behavioral thought in accounting, 1952-1981. Behavioral Research In Accounting (1): 124-149.

Lord, A. T. 2004. ISACA model curricula 2004. International Journal of Accounting Information Systems 5(2): 251-265.

Lord, A. T. and F. T. DeZoort. 2001. The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society 26(3): 215-235.

Lord, A. T. and K. B. Melvin. 1994. The prof/peer method: A technique to rate class participation. Issues in Accounting Education (Spring): 109-117.

Lord, B. R. 1996. Strategic management accounting: The emperor's new clothes? Management Accounting Research (September): 347-366.

Lord, B. R. 1999. Key performance indicators in a total quality management environment; A case study. Journal of Cost Management (May/June): 16-20.

Lord, E. W. 1924. Teaching accounting at Boston University. Journal of Accountancy (November): 345-347.

Lord, M. D., S. W. Mandel and J. D. Wager. 2002. Spinning out a star. Harvard Business Review (June): 115-121. (Packaging R&D projects as stand-alone entities and spinning them out to tone up finances and create a potential windfall when the new business go public).

Lord, R. A. 1995. Interpretation and measuring operating leverage. Issues in Accounting Education (Fall): 317-329.

Lord, R. A. and Y. Saito. 2017. Refocusing through discounted operations in response to acquisitions and diversification. Advances in Accounting: Incorporating Advances in International Accounting (37): 71-84.

Lord, R. F. Jr. 1960. Our lifetime report. N.A.A. Bulletin (September): 52.

Lord, R. G. 1977. Functional leadership behavior: Measurement and relation to social power and leadership perceptions. Administrative Science Quarterly 22(1): 114-133.

Lordeman, J. E. Jr. 1951. Capital and revenue expenditures for federal income tax purposes. The Accounting Review (July): 387-394.

Lorek, K. S. 1979. Predicting annual net earnings with quarterly earnings time-series models. Journal of Accounting Research (Spring): 190-204.

Lorek, K. S. 2014. A critical assessment of the time-series literature in accounting pertaining to quarterly accounting numbers. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 315-321.

Lorek, K. S. and A. W. Bathke, Jr. 1984. A time-series analysis of nonseasonal quarterly earnings data. Journal of Accounting Research (Spring): 369-379.

Lorek, K. S. and G. L. Willinger. 1996. A multivariate time-series prediction model for cash-flow data. The Accounting Review (January): 81-102.

Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum . Management Accounting Quarterly (Fall): 63-68.

Lorek, K. S. and G. L. Willinger. 2010. Time series versus cross-sectionally derived predictions of future cash flows. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 29-36.

Lorek, K. S. and G. L. Willinger. 2011. Multi-step-ahead quarterly cash-flow prediction models. Accounting Horizons (March): 71-86.

Lorek, K. S. and J. C. McKeown. 1978. The effect on predictive ability of reducing the number of observations on a time-series analysis of quarterly earnings data. Journal of Accounting Research (Spring): 204-214.

Lorek, K. S., C. L. McDonald and D. H. Patz. 1976. A comparative examination of management forecasts and Box-Jenkins forecasts of earnings. The Accounting Review (April): 321-330.

Lorek, K. S., J. D. Icerman and A. A. Abdulkader. 1983. Further descriptive and predictive evidence on alternative time-series models for quarterly earnings. Journal of Accounting Research (Spring): 317-328.

Lorek, K. S., T. F. Schaefer and G. L. Willinger. 1993. Time-series properties and predictive ability of funds flow variables. The Accounting Review (January): 151-163.

Lorenz, O. C. 1930. Installment finance and the efficient use of capital. Harvard Business Review (July): 451-459.

Lorenzo, M. and M. Filolli. 2015. Fair does not always mean equal. Cost Management (September/October): 6-10. (What is customer profitability and what is product profitability?).

Loretucci, J. A. 1979. Financial leasing: What's the best replacement cycle? Management Accounting (August): 45-48.

Lorig, A. N. 1936. Cost accounting and the classification of municipal expenditures. The Accounting Review (September): 291-295.

Lorig, A. N. 1937. Classification of municipal income and expenditures. The Accounting Review (June): 163-173.

Lorig, A. N. 1941. Determining the current financial position of a city. The Accounting Review (March): 41-49.

Lorig, A. N. 1943. Valuing inventories in profit and loss determination. The Accounting Review (July): 234-239.

Lorig, A. N. 1955. Joint cost analysis as an aid to management. The Accounting Review (October): 634-637.

Lorig, A. N. 1956. [Joint cost analysis as an aid to management]: A reply. The Accounting Review (October): 593-595.

Lorig, A. N. 1958. A non-thesis program for masters' candidates. The Accounting Review (January): 126-128.

Lorig, A. N. 1958. Replying to "A further note" on joint cost analysis. The Accounting Review (January): 35-36.

Lorig, A. N. 1960. Training accountants in Great Britain. The Accounting Review (July): 455-463.

Lorig, A. N. 1961. Training accountants in Holland and West Germany. The Accounting Review (April): 232-238.

Lorig, A. N. 1962. On the logic of decreasing charge depreciation. The Accounting Review (January): 56-58.

Lorig, A. N. 1963. Suggested improvements in governmental accounting. The Accounting Review (October): 759-763.

Lorig, A. N. 1964. Some basic concepts of accounting and their implications. The Accounting Review (July): 563-573.

Lorimer, A. D. 1916. Practice requirements in Missouri. Journal of Accountancy (April): 309.

Lorimer, R. L. 1955. The smaller company faces electronics. N.A.C.A. Bulletin (October): 269-271.

Lorino, P., D. Mourey and B. Schmidt. 2017. Goffman's theory of frames and situated meaning-making in performance reviews. The case of a category management approach in the French retail sector. Accounting, Organizations and Society (58): 32-49.

Lorsch, J. W. and A. Zelleke. 2005. Should the CEO be the chairman? MIT Sloan Management Review (Winter): 71-74.

Lorsch, J. W. and E. McTague. 2016. Culture is not the culprit: When organizations are in crisis, it's usually because the business is broken. Harvard Business Review (April): 96-105. (Cultural change is what you get after you put new processes or structures in place. The culture evolves as you rework your outdated strategy and business model).

Lorsch, J. W. and J. J. Morse. 1975. Comments on Johnston's review of organizations and their members. Administrative Science Quarterly 20(4): 630.

Lorsch, J. W. and R. C. Clark. 2008. Leading from the boardroom. Harvard Business Review (April): 104-111.

Lorsch, J. W. and T. J. Tierney. 2002. Aligning the Stars: How to Succeed When Professions Drive Results. Harvard Business School Press.

Losbichler, H. and N. Michels-Kim. 2017. Eye tracking for better reports: How the Voestalpine Steel Division used this technology to improve the design of its reporting. Strategic Finance (October): 36-43.

Loscher, G., S. Ruhle and S. Kaiser. 2020. Commitment profiles of accountants: A person-centered study of the commitment towards profession and organization. Behavioral Research In Accounting 32(1): 51-68.

Löscher, P. 2012. The CEO of Siemans on using a scandal to drive change. Harvard Business Review (November): 39-42.

Losh, R. C. 1966. Recovery of costs in public works contracts. Management Accounting (May): 32-34.

Losi, H. J., E. V. Isaacson and D. M. Boyle. 2022. Integrating data analytics into the accounting curriculum: Faculty perceptions and insights. Issues in Accounting Education (November): 1-23.

Losi, H. J., R. C. Giambatista and D. M. Boyle. 2022. The effects of client Machiavellian traits and fraud motivation of fraud risk assessments. Journal of Forensic Accounting Research 7(1): 115-132.

Lossett, R. D. and M. Moustafa. 1975. The nature of the demand for doctorates in accounting. The Accounting Review (October): 874-881.

Loth, R. W. 1981. CAM system boosts material utilization. Production (August): 106-107.

Lotharius, R. D. 1962. The acceptance of accounting as a profession. The Accounting Review (January): 92-95.

Lothman, V. O. 1934. The retail method of inventory. The Accounting Review (June): 175-178.

Lotto, L. S. 1983. More on loose coupling. Administrative Science Quarterly 28(2): 294-296.

Lou, Y. and A. P. Curatola. 2020. Tax credits for pension plan start-up costs. The SECURE Act provides small business owners with more incentives to set up retirement plans for their employees. Strategic Finance (June): 17-18.

Lou, Y. and A. P. Curatola. 2020. Qualified improvement property. Strategic Finance (September): 17-18.

Lou, Y. and J. W. Rinier. 2020. Cares Act and coronavirus-related distributions. Strategic Finance (July): 17-18.

Louber, C. A. 2020. Books: Are you an authentic leader? Strategic Finance (December): 10. (Review of Goffee, R. and G. Jones. Why should anyone be led by you? What it takes to be an authentic Leader).

Loucks, D. P., C. S. Revelle and W. R. Lynn. 1967. Linear programming models for water pollution control. Management Science (December): B166-B181.

Loucks, W. N. 1965. Comparative Economic Systems, 7th edition. Harper & Row Publishers.

Loudder, M. L., I. K. Khurana and J. R. Boatsman. 1996. Market valuation of regulatory assets in public utility firms. The Accounting Review (July): 357-373.

Louderback, J. and J. W. Patterson. 1996. Theory of constraints versus traditional management accounting. Accounting Education 1(2): 189-196. (Summary).

Louderback, J. G. 1976. Another approach to allocating joint costs: A comment. The Accounting Review (July): 683-685.

Louderback, J. G. 1990. ISO-profit curves for two-variable sensitivity analysis. Journal of Accounting Education 8(1): 105-114.

Louderback, J. G. and C. W. McNichols. 1986. A note on net present value and internal rate of return functions in electronic spreadsheets. Journal of Accounting Education 4(2): 113-116.

Louderback, J. G. and G. E. Manners Jr. 1979. Evaluating risky investment projects. Management Accounting (February): 21-23, 28.

Louderback, J. G. and G. E. Manners Jr. 1981. Integrating ROI and CVP. Management Accounting (April): 33-39.

Louderback, J. G. III. 1971. Projectability as a criterion for income determination methods. The Accounting Review (April): 298-305.

Loudon, D. S. and M. Collins Jr. 1929. The aluminum industry. Harvard Business Review (October): 69-77.

Lougee, B. A. and C. A. Marquardt. 2004. Earnings informativeness and strategic disclosure: An empirical examination of "pro forma" earnings. The Accounting Review (July): 769-795.

Lougen, M. B. 2018. Demystifying IRC Section 965 math: An overview of the taxation of foreign earnings. The CPA Journal (November): 48-53.

Lough, W. H. Jr. 1906. Restrictive railway legislation. Journal of Accountancy (March): 422-423.

Lough, W. H. Jr. 1906. The United States in the twentieth century. Journal of Accountancy (April): 509-510.

Lougheed, L. 1998. KAPLAN SUCCESS WITH WORDS FOR THE TOEFL: THE ENGLISH VOCABULARY GUIDE FOR INTERNATIONAL STUDENTS (Success With Words, Vocabulary Guides for Students and Professionals). Kaplan.

Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.

Loughran, T. 2018. Linguistic tone and the small trader: Measurement issues, regulatory implications, and directions for future research. Accounting, Organizations and Society (68-69): 38-41.

Loughran, T. and B. Mcdonald. 2016. Textual analysis in accounting and finance: A survey. Journal of Accounting Research (September): 1187-1230.

Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review (October): 1027-1047.

Louis, H. 2005. Acquirers’ abnormal returns and the non-Big 4 auditor clientele effect. Journal of Accounting and Economics (December): 75-99.

Louis, H. and A. X. Sun. 2016. Abnormal accruals and managerial intent: Evidence from the timing of merger announcements and completions. Contemporary Accounting Research 33(3): 1101-1135.

Louis, H. and D. Robinson. 2005. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. Journal of Accounting and Economics (June): 361-380.

Louis, H. and O. Urcan. 2015. Agency conflicts, dividend payout, and the direct benefits of conservative financial reporting to equity-holders. Contemporary Accounting Research 32(2): 455-484.

Louis, H., A. X. Sun and O. Urcan. 2012. Value of cash holdings and accounting conservatism. Contemporary Accounting Research 29(4): 1249-1271.

Louis, H., D. Robinson and A. Sbaraglia. 2008. An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly. Review of Accounting Studies 13(1): 23-54.

Louis, K. S., D. Blumenthal, M. E. Gluck and M. A. Stoto. 1989. Entrepreneurs in academe: An exploration of behaviors among life scientists. Administrative Science Quarterly 34(1): 110-131.

Louis, M. R. 1980. Surprise and sense making: What newcomers experience in entering unfamiliar organizational settings. Administrative Science Quarterly 25(2): 226-251.

Louis, M. R. and J. M. Bartunek. 1992. Insider/outsider research teams: Collaboration across diverse perspectives. Journal of Management Inquiry (June): 101-110.

Loumioti, M. and F. P. Vasvari. 2019. Portfolio performance manipulation in collateralized loan obligations. Journal of Accounting and Economics (April-May): 438-462.

Lounsbury, M. 2001. Institutional sources of practice variation: Staffing college and university recycling programs. Administrative Science Quarterly 46(1): 29-56.

Lounsbury, M. 2002. Institutional transformation and status mobility: The professionalization of the field of finance. The Academy of Management Journal 45(1): 255-266.

Lounsbury, M. 2007. A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds. The Academy of Management Journal 50(2): 289-307.

Lounsbury, M. 2008. Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society 33(4-5): 349-361.

Lounsbury, M. 2022. Book review: Jepperson, R. L. and J. W. Meyer. 2021. Institutional Theory: The Cultural Construction of Organizations, States, and Identities. Administrative Science Quarterly 67(1): NP9-NP11.

Loureiro, G. and A. G. Taboada. 2015. Do improvements in the information environment enhance insiders' ability to learn from outsiders? Journal of Accounting Research (September): 863-905.

Lourenco, S. M. 2016. Monetary incentives, feedback, and recognition - Complements or substitutes? Evidence from a field experiment in a retail services company. The Accounting Review (January): 279-297.

Lourenco, S. M. 2020. Do self-reported motivators really motivate higher performance? Management Accounting Research (June): 100676.

Lourenco, S. M., J. O. Greenberg, M. Littlefield, D. W. Bates and V. G. Narayanan. 2018. The performance effect of feedback in a context of negative incentives: Evidence from a field experiment. Management Accounting Research (September): 1-14.

Lourenco, S. V. and J. C. Glidewell. 1975. A dialectical analysis of organizational conflict. Administrative Science Quarterly 20(4): 489-508.

Lourie, B. 2019. The revolving door of sell-side analysts. The Accounting Review (January): 249-270.

Lourie, B., D. Shanthikumar and I. S. Yoo. 2023. MiFID II and the unbundling of analyst research from trading execution. Contemporary Accounting Research 40(4): 2340-2372.

Lourie, J. R. 1964. Topology and computation of the generalized transportation problem. Management Science (September): 177-187.

Louvau, G. E. 1964. Communicating with programmers. N.A.A. Bulletin (April): 56.

Louwers, P. C. 1975. The European public accountant: A different view. Management Accounting (September): 43-46.

Louwers, T. 2000 Your forensic bookshelf. Journal of Forensic Accounting (1): 275-278.

Louwers, T. 2001 Your forensic bookshelf. Journal of Forensic Accounting (2): 117-120.

Louwers, T. 2001 Your forensic bookshelf. Journal of Forensic Accounting (2): 265-268.

Louwers, T. 2002 Your forensic bookshelf. Journal of Forensic Accounting (3): 103-106.

Louwers, T. 2002 Your forensic bookshelf. Journal of Forensic Accounting (3): 279-282.

Louwers, T. 2003 Your forensic bookshelf. Journal of Forensic Accounting (4): 155-156.

Louwers, T. J. 1998. The relation between going-concern opinions and the auditor's loss function. Journal of Accounting Research (Spring): 143-156.

Louwers, T. J. and E. W. Typpo. 2001. A re-examination of pre-SAS No. 59 auditor classification accuracy: Implications for future research. Journal of Forensic Accounting (2): 13-24.

Lovallo, D. and D. Kahneman. 2003. Delusions of success: How optimism undermines executive decisions. Harvard Business Review (July): 56-63. (How to inject more reality into forecasting).

Lovallo, D., P. Viguerie, R. Uhlaner and J. Horn. 2007. Deals without delusions. Harvard Business Review (December): 92-99. (Mergers & acquisitions).

Lovallo, D., T. Koller, R. Uhlaner and D. Kahneman. 2020. Your company is too risk-averse. Harvard Business Review (March/April): 104-111.

Lovata, L. M. 1986. Experiential process costing project. Issues in Accounting Education (Spring): 148-152.

Lovata, L. M. 1990. Audit technology and the use of computer assisted audit techniques. Journal of Information Systems (Spring): 60-68.

Lovata, L. M. 1992. The use of operant theory in the design of performance reporting systems. Management Accounting Research (December): 273-289.

Lovata, L. M. 2007. Earnings management: The game. Journal of Forensic Accounting 8(1-2): 227-244. ("This paper describes a game used to help students understand that information asymmetry exists between managers and the public, and that public information may be misstated to increase management wealth").

Lovata, L. M. and M. L. Costigan. 2002. Empirical analysis of adopters of economic value added. Management Accounting Research (June): 215-228.

Lovata, L. M. and S. M. Murray. 2014. KPG Grocers: Capital budgeting information elicitation case. IMA Educational Case Journal 7(1): 1-3.

Lovata, L. M., B. J. Reed and M. L. Costigan. 2000. Revenue and expense recognition cases developed from the accounting and auditing enforcement releases. Journal of Accounting Education 18(3): 283-300.

Lovata, L. M., M. L. Hirsch Jr. and M. L. Costigan. 1998. Bulldog Printing: Cost estimation and information elicitation mini-case and teaching notes. Journal of Accounting Education 16(3-4): 563-583.

Love, E. G. and M. Kraatz. 2009. Character, conformity, or bottom line? How and why downsizing affected corporate reputation. The Academy of Management Journal 52(2): 314-335.

Love, H. D. 1914. Accountants and the public. Journal of Accountancy (December): 489-492.

Love, V. J. 2010. When rules may weaken principles. The CPA Journal (March): 63-68.

Love, V. J. 2011. Private company accounting: A concept whose time has come. The CPA Journal (February): 16-18.

Love, V. J. 2011. Understanding accounting ethics ... and the near collapse of the world's financial system. The CPA Journal (November): 12-13.

Love, V. J. 2012. Auditors' responsibility for detecting fraud: Applying professional judgment and maintaining integrity. The CPA Journal (June): 32-38.

Love, V. J. 2013. Financial statement fraud: Strategies for detection and investigation. The CPA Journal (November): 14-15.

Love, V. J. 2014. Why write, why publish? A plea to accounting professionals. The CPA Journal (January): 11-12.

Love, V. J. 2015. Can professionalism and commercialism coexist in CPA firms? The CPA Journal (February): 6-10.

Love, V. J. 2015. Have you ever seen "footnotes" to the financial statements? The CPA Journal (January): 16-17.

Love, V. J. 2018. Changing times and challenges to the CPA profession. The CPA Journal (July): 26-28.

Love, V. J. 2019. The way we were. The CPA Journal (February): 11-12.

Love, V. J. 2022. How independence and commercialism can coexist. The CPA Journal (January/February): 6-9.

Love, V. J. and C. Lawson. 2009. Auditing in turbulent economic times. The CPA Journal (May): 30-34.

Love, V. J. and J. H. Eickemeyer. 2009. IFRS and accountants' liability. The CPA Journal (April): 54-59.

Love, V. J. and J. H. Eickemeyer. 2020. Fiduciary duty, due care, and the public interest: A practical dilemma for CPAs. The CPA Journal (March): 6-9.

Love, V. J. and R. H. Kravitz. 2017. Continuing the discussion on the meaning of 'fiduciary'. The CPA Journal (December): 20-21.

Love, V. J. and T. R. Manisero. 2011. Management integrity: The lynchpin of a GAAS audit. The CPA Journal (April): 22-25.

Love, V. J. and T. R. Manisero. 2017. Alternative dispute resolution for accounting and related services disputes. The CPA Journal (December): 54-58.

Love, V. J. and T. R. Manisero. 2017. 'Plain Paper' financial statements made not so plain: An overview of SSARS 21. The CPA Journal (May): 8-11. (Steps to reduce the engagement risk and comply with the standards).

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 18.

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 22.

Love, V. J. and T. R. Manisero. 2021. A corporate governance anomaly requiring outside auditors to disclose CAMs may have unintended consequences. The CPA Journal (February/March): 11-14.

Lovegrove, N. and M. Thomas. 2013. Triple-strength leadership. Harvard Business Review (September): 46-55.

Lovejoy, H. S. 2016. The 'reasonable cause and good faith' defense to penalties. The CPA Journal (January): 63-65.

Lovejoy, H. S. 2016. The trust fund recovery penalty and encumbered funds. The CPA Journal (April): 56-57.

Lovejoy, H. S. 2017. Reasonable cause for international information return penalties: What is the standard? The CPA Journal (April): 70-71.

Lovejoy, H. S. 2018. Written supervisory approval of IRS penalties: When must it be given, and who may give it? The CPA Journal (April): 70-71.

Lovejoy, L. C. 1956. How to write a book review. The Accounting Review (January): 168-169.

Lovejoy, W. S. 2006. Optimal mechanisms with finite agent types. Management Science (May): 788-803.

Lovelace, K., D. L. Shapiro, L. R. Weingart. 2001. Maximizing cross-functional new product teams' innovativeness and constraint adherence: A conflict communications perspective. The Academy of Management Journal 44(4): 779-793.

Loveland, J., A. Whatley, B. Ray, R. Reidy. 1973. An analysis of the readability of selected management journals. The Academy of Management Journal 16(3): 522-524.

Lovell, J. B. 1959. Training the junior industrial accountant. N.A.A. Bulletin (April): 89-90.

Loveman, G. 2003. Diamonds in the data mine. Harvard Business Review (May): 109-123. (Mining Harrah's rich database to develop compelling customer incentives).

Lovett, F. 2011. Rawls's A Theory of Justice: A Reader's Guide. Continuum.

Lovins, A. 2021. Decarbonizing our toughest sectors - Profitably: Cutting carbon emissions from harder-to-abate sectors like heavy transport and industrial heat will create new strategic opportunities for business. MIT Sloan Management Review (Fall): 46-55.

Lovins, A. B., L. H. Lovins and P. Hawken. 1999. A road map for natural capitalism. Harvard Business Review (May-June): 145-158. (A new approach where the natural capital of the ecosystem is properly valued. Where business practices shift: 1) to dramatically increase the productivity of natural resources, 2) to biologically inspired production models, 3) to solutions based business models, and 4) to reinvest in the natural capital).

Lovins, A. B., L. H. Lovins and P. Hawken. 2007. A road map for natural capitalism. Harvard Business Review (July-August): 172-183. (Reprint of their 1999 article).

Low, J., S. Rafai and A. Taylor. 2009. Using pEOQ to help save American automakers. Management Accounting Quarterly (Fall): 1-13.

Low, J. T. 1992. Do we really need product costs? The theory of constraints alternative. Corporate Controller (September-October): 26-36.

Low, J. T., S. Rafai and A. Taylor. 2010. Making money from available capacity: A proposed model for fostering innovation. Management Accounting Quarterly (Summer): 10-28.

Low, K. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review (January): 201-219.

Low, K. and H. Tan. 2011. Does time constraint lead to poorer audit performance? Effects of forewarning of impending time constraints and instructions. Auditing: A Journal of Practice & Theory 30(4): 173-190.

Lowe, A. 2001. Accounting information systems as knowledge-objects: Some effects of objectualization. Management Accounting Research (March): 75-100.

Lowe, A. and B. Doolin. 1999. Casemix accounting systems: New spaces for action. Management Accounting Research (September): 181-201.

Lowe, A. and J. Locke. 2005. Perceptions of journal quality and research paradigm: Results of a web-based survey of British accounting academics. Accounting, Organizations and Society 30(1): 81-98.

Lowe, A. D. 1997. The role of accounting in the processes of health reform: Providing a 'black box' in the costing of blood products. Management Accounting Research (December): 439-458.

Lowe, A. M. 1956. Direct costing for a rayon manufacturer. N.A.C.A. Bulletin (May): 1119-1126.

Lowe, D. J. and D. D. Van Fleet. 2009. Scholarly achievement and accounting journal editorial board membership. Journal of Accounting Education 27(4): 197-209.

Lowe, D. J. and K. Pany. 1996. An examination of the effects of type of engagement, materiality and structure on CPA consulting engagements with audit clients. Accounting Horizons (December): 32-51.

Lowe, D. J. and P. M. J. Reckers. 2000. The use of foresight decision aids in auditors' judgments. Behavioral Research In Accounting (12): 97-118.

Lowe, D. J., J. L. Bierstaker, D. J. Janvrin and J. G. Jenkins. 2018. Information technology in an audit context: Have the Big 4 lost their advantage? Journal of Information Systems (Spring): 87-107.

Lowe, D. J., P. M. J. Reckers and A. K. Sauciuc. 2023. The influence of professional commitment and rationalization-discrediting interventions on unethical audit decisions. Auditing: A Journal of Practice & Theory 42(3): 87-106.

Lowe, D. J., P. M. Reckers and S. M. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors' evaluations of auditor liability. The Accounting Review (January): 185-202.

Lowe, E. and R. Shaw. 1968. An analysis of managerial biasing: Evidence from a company's budgeting process. The Journal of Management Studies (October): 304-315.

Lowe, E. A. 1974. Comments on Georgiou's "The goal paradigm and notes towards a counter paradigm. Administrative Science Quarterly 19(2): 253-254.

Lowe, E. A. 1980. Discussion of auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 109-113.

Lowe, H. D. 1961. The classification of corporate stock equities. The Accounting Review (July): 425-433.

Lowe, H. D. 1963. The essentials of a general theory of depreciation. The Accounting Review (April): 293-301.

Lowe, H. D. 1967. Accounting aid for developing countries. The Accounting Review (April): 356-360.

Lowe, H. D. 1970. Errata: The essentials of a general theory of depreciation. The Accounting Review (October): 682.

Lowe, H. D. 1987. Standards overload: What must be done. Management Accounting (June): 57-61.

Lowe, H. D. 1990. Shortcomings of Japanese consolidated financial statements. Accounting Horizons (September): 1-9.

Lowe, J. K. and D. Gale. 2002. Laboratory equipment purchases: A multidimensional approach. The Journal of Cost Analysis & Management (Winter): 25-40.

Lowe, L. S., C. R. Roberts and J. W. Cagley. 1980. Your sales forecast-marketing budget relationship: Is it consistent? Management Accounting (January): 29-31, 46.

Lowe, R. A. 1950. Application of performance standards to maintenance workers and their extension to other indirect groups. N.A.C.A. Bulletin (June): 1237-1250.

Lowe, R. A. and A. A. Ziedonis. 2006. Overoptimism and the performance of entrepreneurial firms. Management Science (February): 173-186.

Lowe, R. E. 1965. Public accounting internships. The Accounting Review (October): 839-846.

Lowell, C. H. and M. R. Martin 2010. Transfer Pricing Strategies. Thomson Reuters.

Lowell, R. P. 1972. Usury: What the accountant should know. Management Accounting (February): 29-32.

Lowell, S. B. 1967. Pricing policies and methods. Management Accounting (March): 23-28.

Lowengrub, J. 1967. Internal reporting for motion picture distributors. Management Accounting (July): 45-50.

Lowensohn, S. and D. P. Samelson. 2006. An examination of faculty perceptions of academic journal quality within five specialized areas of accounting research. Issues in Accounting Education (August): 219-239.

Lowensohn, S. H. and F. Collins. 2001. The role of perceptions of independent audit partners in the government audit market. Accounting and the Public Interest (1): 17-41.

Lowenstein, R. 2001. When Genius Failed: The Rise and Fall of Long-Term Capital Management. Random House.

Lowenthal, F. 1981. A decision model for the alternative tax on capital gains. The Accounting Review (April): 390-394.

Lowenthal, F. 1983. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs - A comment. The Accounting Review (October): 837-838.

Lowenthal, F. 1983. The down payment decision. Issues in Accounting Education: 164-167.

Lowenthal, F. 1986. Multiple splitoff points. Issues in Accounting Education (Fall): 302-308.

Lowerre, W. M. 1965. Present profit rate of return as a control device in capital budgeting. Management Accounting (September): 26-29.

Lowes-Dickinson, A. 1924. Publicity in industrial accounts with a comparison of English and American methods. Journal of Accountancy (October): 254-274.

Lowin, A., W. J. Hrapchak and M. J. Kavanagh. 1969. Consideration and initiating structure: An experimental investigation of leadership traits. Administrative Science Quarterly 14(2): 238-253.

Lowitt, E. 2014. How to survive climate change and still run a thriving business. Harvard Business Review (April): 86-92.

Lowles, D. C. 1931. Some results of cost analysis in industrial distribution. The Accounting Review (June): 131-135.

Lowry, J. F. 1990. Management accounting and service industries: An exploratory account of historical and current economic contexts. Abacus 26(2): 159-184.

Lowry, M. 2009. Discussion of ‘shareholder litigation and changes in disclosure behavior’. Journal of Accounting and Economics (March): 157-159.

Lowry, M. 2022. Discussion of 'Importing activists: Determinants and consequences of increased cross-border shareholder activism.' Journal of Accounting and Economics (November-December): 101540.

Lowson, F. 1924. Federal tax board of appeals. Journal of Accountancy (March): 183-186.

Loxton, J. M. 1970. Use of computer to facilitate audit of transportation charges. Management Accounting (January): 16-18.

Loy, T. R. and S. Hartlieb. 2020. A look on the bright side - The real effect of mood on corporate short-term resource adjustment decisions: Research note. Advances in Management Accounting (32): 101-115.

Lu, C., V. G. Sridharan and M. S. C. Tse. 2016. Implementation of the activity-based costing model for a farm: An Australian case. Journal of Applied Management Accounting Research (Summer).

Lu. G., X. Koufteros, S. Talluri and G. T. M. Hult. 2019. Deployment of supply chain security practices: Antecedents and consequences. Decision Sciences 50(3): 459-497.

Lu, H., G. Richardson and S. Salterio. 2011. Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting. Contemporary Accounting Research 28(2): 675-707.

Lu, H., J. Shin and M. Zhang. 2023. Financial reporting and disclosure practices in China. Journal of Accounting and Economics (August): 101598.

Lu, H., K. Q. Wang and X. Wang. 2014. Price shocks, news disclosures, and asymmetric drifts. The Accounting Review (September): 1805-1834.

Lu, J. 2022. Limited attention: Implications for financial reporting. Journal of Accounting Research (December): 1991-2027.

Lu, J. W. and P. W. Beamish. 2004. International diversification and firm performance: The S-curve hypothesis. The Academy of Management Journal 47(4): 598-609.

Lu, J. W. and X. Ma. 2008. The contingent value of local partners' business group affiliations. The Academy of Management Journal 51(2): 295-314.

Lu, L. Y , H. Wu and Y. Yu. 2017. Investment-related pressure and audit risk. Auditing: A Journal of Practice & Theory 36(3): 137-157.

Lu, M., R. Simnett and S. Zhou. 2023. Using the same provider for financial statement audit and assurance of extended external reports: Choices and consequences. Auditing: A Journal of Practice & Theory 42(1): 125-154.

Lu, R., W. He and X. Zhang. 2023. Using available-for-sale securities to smooth earnings: Evidence from China. Abacus 59(1): 163-196.

Lu, S. 2021. Expanding my potential. Strategic Finance (January): 63.

Lu, S. P. 2022. Good leaders embrace cultural diversity. Strategic Finance (September): 19-20.

Lu, T. 2006. Does opinion shopping impair auditor independence and audit quality? Journal of Accounting Research (June): 561-583.

Lu, T. and H. Sapra. 2009. Auditor conservatism and investment efficiency. The Accounting Review (November): 1933-1958.

Lu, T. and K. Sivaramakrishnan. 2018. Expensing versus capitalization. Contemporary Accounting Research 35(3): 1262-1278.

Lu, T., H. Sapra and A. Subramanian. 2019. Agency conflicts, bank capital regulation, and marking-to-market. The Accounting Review (November): 365-384.

Lu, W. and M. E. Taylor. 2016. Which factors moderate the relationship between sustainability performance and financial performance? A meta-analysis study. Journal of International Accounting Research 15(1): 1-15.

Lu, W. and M. Aiken. 2004. Origins and evolution of Chinese writing system and preliminary counting relationships. Accounting History 9(3): 25-51.

Lu, Y. and V. V. Nikolaev. 2022. Expected loan loss provisioning: An empirical model. The Accounting Review (November, Issue 7): 319-346. (Bank loans, forecasting, and failures).

Lubas, D. P. 1976. Developing a computerized general ledger system. Management Accounting (May): 53-56.

Lubatkin, M. and H. M. O'Neill. 1987. Merger strategies and capital market risk. The Academy of Management Journal 30(4): 665-684.

Lubatkin, M. and R. C. Rogers. 1989. Diversification, systematic risk, and shareholder return: A capital market extension of Rumelt's 1974 study. The Academy of Management Journal 32(2): 454-465.

Lubatkin, M. and S. Chatterjee. 1994. Extending modern portfolio theory into the domain of corporate diversification: Does it apply? The Academy of Management Journal 37(1): 109-136.

Lubatkin, M. H., K. H. Chung, R. C. Rogers and J. E. Owers. 1989. Stockholder reactions to CEO changes in large corporations. The Academy of Management Journal 32(1): 47-68.

Lubell, M. S. and B. C. Broden. 1975. The masters degree in taxation: An academic survey. The Accounting Review (January): 170-176.

Lubin, D. A. and D. C. Esty. 2010. The sustainability imperative. Harvard Business Review (May): 42-50.

Lubin, D. A. and D. C. Esty. 2014. Bridging the sustainability gap. MIT Sloan Management Review (Summer): 18-21.

Lubniewski, R., G. Richards and K. Wydra. 2016. Beware of disappearing revenue in an acquisition: Buying a technology company? Be careful - an accounting rule might dramatically reduce your company's revenue in periods after the acquisition. Journal of Accountancy (April): 28-31.

Luca, M., J. Kleinberg and S. Mullainathan. 2016. Algorithms need managers, too: Know how to get the most out of your predictive tools. Harvard Business Review (January/February): 96-101.

Lucas, D. J. 1958. Cost accounting in a government department. N.A.A. Bulletin (January): 59-65.

Lucas, D. M. Not dated. Folknography: The foundation and rationale.

Lucas, D. M. 2006. The Handbook of Folknography: A Qualitative Research Method for Giving Voice. Pearson Custom Publishing.

Lucas, H. A. 1933. Standard waste allowances in the manufacture of woolens. N.A.C.A. Bulletin (June 1): 1427-1442.

Lucas, H. C. Jr. 1974. An empirical study of a framework for information systems. Decision Sciences 5(1): 102-114.

Lucas, H. C. Jr. 1975. The use of an accounting information system, action and organizational performance. The Accounting Review (October): 735-746.

Lucas, H. C. Jr. 1976. The implementation of computer-based models. Management Accounting (February): 49-50.

Lucas, H. C. Jr. 1981. Implementation: The Key to Successful Information Systems. New York, NY: Columbia University Press.

Lucas, H. C. Jr., J. C. Larreche and D. B. Montgomery. 1974. Integrating the computer into a business school curriculum. Decision Sciences 5(2): 268-283.

Lucas, M. R. 2003. Pricing decisions and the neoclassical theory of the firm. Management Accounting Research (September): 201-217.

Lucas, W. F. 1967. A counterexample in game theory. Management Science (May): 766-767.

Lucas, W. H. 1965. Imputed cost for decision making. Management Accounting (November): 18.

Lucero, C. 2023. The board of director role: A primer. Strategic Finance (September): 16-17.

Lucey, P. J. 1933. Brass foundry accounting. N.A.C.A. Bulletin (December 1): 412-420.

Luciano, J. R. 2023. The CEO of ADM on expanding its focus from commodities to consumers. Harvard Business Review (September/October): 32-35.

Lucido, P. D. 2010. Section 529 qualified tuition programs. The CPA Journal (April): 48-51.

Lucien, K. 1979. Transfer pricing for the cost of funds in a commercial bank. Management Accounting (January): 23-24, 36.

Lucier, G. T. and S. Seshadri. 2001. GE takes six sigma beyond the bottom line. Strategic Finance (May): 40-46. (Summary).

Lucini, F. 2021. The real deal about synthetic data: It's often difficult to access the real-world data needed to train AI models or gain insights, but new techniques for generating look-alike data sets can help. MIT Sloan Management Review (Fall): 1-4.

Luckaman, R. W. 1959. Is your company ready for a tax supervisor? N.A.A. Bulletin (April): 79-81.

Luckett, P. F. and I. R. Eggleton. 1991. Feedback and management accounting: A review of research into behavioural consequences. Accounting, Organizations and Society 16(4): 371-394.

Luckett, P. F. and M. K. Hirst. 1989. The impact of feedback on inter-rater agreement and self insight in performance evaluation decisions. Accounting, Organizations and Society 14(5-6): 379-387.

Luckham, A. R. 1971. Institutional transfer and breakdown in a new nation: The Nigerian military. Administrative Science Quarterly 16(4): 387-406.

Lucki, M. 2011. 80 countries and counting: From Olympic stadiums to nuclear cleanups, CH2M Hill is as ubiquitous as it is anonymous. CFO (June): 36-38.

Ludeman, K. and E. Erlandson. 2004. Coaching the alpha male. Harvard Business Review (May): 58-67.

Ludlam, C. S. 1914. Treatment of sinking funds. Journal of Accountancy (March): 165-176.

Ludlow, P. and M. Wallace. 2009. The Second Life herald: The Virtual Tabloid that Witnessed the Dawn of the Metaverse. The MIT Press.

Ludlow, R. 2016. Turing tax refunds into retirement savings. The CPA Journal (April): 19.

Ludmer, A. H. 1943. German financial mobilization. The Accounting Review (January): 34-39.

Ludmer, H. 1949. General accounting vs. tax accounting. The Accounting Review (October): 414-422.

Ludwig, J. W. 1954. Inaccuracies in direct costing. N.A.C.A. Bulletin (March): 895-906.

Ludwig, M. S. 1998. Accounts Payable: A Guide to Running An Efficient Department. John Wiley & Sons.

Luecke, D. S. 1973. The professional as organizational leader. Administrative Science Quarterly 18(1): 86-94.

Luecke, R. 2006. Pricing it right: Strategies, applications and pitfalls. In Marketer's Toolkit: The 10 Strategies You Need to Succeed. Harvard Business School Press.

Lueg, R., P. Punda and M. Burkert. 2014. Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 241-250.

Luehlfing, M. S. 1993. Driving out inefficiency. Management Accounting (March): 33-36. (Related to parking lot management).

Luehlfing, M. S. 1995. Methods of consolidation in current accounting textbooks. Journal of Accounting Education 13(3): 349-365.

Luehlfing, M. S. 1995. The politics of self-imposed regulations - Has a new day dawned? Accounting Horizons (June): 68-76.

Luehrman, T. A. 1998. Strategy as a portfolio of real options. Harvard Business Review (September-October): 89-99. (Summary).

Luenberger, D. G. 2003. Linear and Nonlinear Programming, Second Edition. Kluwer Academic Publishers.

Lueneburger, C. and D. Goleman. 2010. The change leadership sustainability demands. MIT Sloan Management Review (Summer): 49-55.

Luenberger, D. G. and Y. Ye. 2010. Linear and Nonlinear Programming, 3rd edition. Springer.

Luenstroth, H. W. 1938. Customer's accountants. N.A.C.A. Bulletin (January 15): 561-580.

Luenstroth, H. W. 1965. A second "case for direct costing" - Twelve years later. N.A.A. Bulletin (May): 3-9.

Luepker, L. W. 1969. Budgeting - Boon or bust? Management Accounting (April): 31-32.

Lueth, W. A. 1963. Organizing EDP for internal control. N.A.A. Bulletin (January): 39-40.

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

Luffman, G. A., E. Lea, S. Sanderson and B. Kenny. 1996. Strategic Management: An Analytical Introduction. Blackwell Publishing.

Luft, J. 1994. Bonus and penalty incentives contract choice by employees. Journal of Accounting and Economics (September): 181-206.

Luft, J. 2005. Editorial and forum introduction. Journal of Management Accounting Research (17): 1-5.

Luft, J. 2006. Introductory note: The competitive advantage of management accounting. Journal of Management Accounting Research (18): 125.

Luft, J. 2007. Lifetime contribution to management accounting award. Journal of Management Accounting Research (19): 169.

Luft, J. 2009. Nonfinancial information and accounting: A reconsideration of benefits and challenges. Accounting Horizons (September): 307-325.

Luft, J. 2010. Discussion of “The effects of financial statement information proximity and feedback on cash flow forecasts”. Contemporary Accounting Research 27(1): 135-142.

Luft, J. 2016. Cooperation and competition among employees: Experimental evidence on the role of management control systems. Management Accounting Research (June): 75-85.

Luft, J. 2016. Management accounting in the laboratory and in social context: Four contrasts, 1975-2014. Accounting, Organizations and Society (49): 9-20.

Luft, J. and M. D. Shields. 2002. Zimmerman's contentious conjectures: Describing the present and prescribing the future of empirical management accounting research. The European Accounting Review 11(4): 795-803. (Summary).

Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28(2-3): 169-249. (Summary).

Luft, J. and M. D. Shields. 2003. Erratum to "Mapping management accounting: Graphics and guidelines for theory consistent empirical research" [Accounting, Organizations and Society 28(2003) 169-249]. Accounting, Organizations and Society 28(7-8): 815.

Luft, J. and M. D. Shields. 2014. Subjectivity in developing and validating causal explanations in positivist accounting research. Accounting, Organizations and Society 39(7): 550-558.

Luft, J., M. D. Shields and T. F. Thomas. 2016. Additional information in accounting reports: Effects on management decisions and subjective performance evaluations under causal ambiguity. Contemporary Accounting Research 33(2): 526-550.

Luft, J. L. 1997. Long-term change in management accounting: Perspectives from historical research. Journal of Management Accounting Research (9): 163-197. (Summary).

Luft, J. L. 1997. Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research (9): 199-216. (Summary).

Luft, J. L. 2021. Six impossible things before breakfast. Journal of Management Accounting Research 33(3): 1-7. (About management accounting research).

Luft, J. L. and M. D. Shields. 2001. Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles. The Accounting Review (October): 561-587.

Luft, J. L. and R. Libby. 1997. Profit comparisons, market prices and managers' judgments about negotiated transfer prices. The Accounting Review (April): 217-229.

Luft, J. L., S. F. Haka and B. Ballou. 1998. Bargaining strategy and accounting information about opponent's payoffs: Bargaining in a hall of mirrors. Behavioral Research In Accounting (10 Supplement): 111-140.

Luh, F. 1968. Controlled cost: An operational concept and statistical approach to standard costing. The Accounting Review (January): 123-132.

Luh, F. S. 1967. Graphical approach to process costing. The Accounting Review (July): 600-604.

Luh, F. S. 1968. Controlled cost: An operational concept and statistical approach to standard costing. The Accounting Review (January): 123-132.

Luh, M. J. Jr. 1972. Forecasting and budgeting in a research firm. Management Accounting (June): 35-39, 42.

Luhrsen, D. E. 1964. Brain power plus communications. N.A.A. Bulletin (February): 10.

Lui, D., S. Markov and A. Tamayo. 2007. What makes a stock risky? Evidence from sell-side analysts' ratings. Journal of Accounting Research (June): 629-665.

Lui, D., S. Markov and A. Tamayo. 2012. Equity analysts and the market's assessment of risk. Journal of Accounting Research (December): 1287-1317.

Luippold, B. L. and T. E. Kida. 2012. The impact of initial information ambiguity on the accuracy of analytical review judgments. Auditing: A Journal of Practice & Theory 31(2): 113-129.

Luippold, B. L., T. Kida, M. D. Piercey and J. F. Smith. 2015. Managing audits to manage earnings: The impact of diversions on an auditor's detection of earnings management. Accounting, Organizations and Society (41): 39-54.

Lukas, C. 2010. Optimality of intertemporal aggregation in dynamic agency. Journal of Management Accounting Research (22): 157-174.

Lukas, G. E. 1935. Prepaid interest. The Accounting Review (September): 298-301.

Lukawitz, J. M. 2012. Book review: Revisine, L., D.W. Collins, W. B. Johnson and H. F. Mittelstaedt. Financial Reporting and Analysis, Fifth edition. Issues in Accounting Education (November): 1261-1262.

Luke, H. D. 1970. Dynamic accounting for effective management. Management Accounting (May): 11-13.

Lukens, W. P. 1932. The partnership between accounting and management. N.A.C.A. Bulletin (May 15): 1227-1238.

Lukka, K. 1988. Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society 13(3): 281-301.

Lukka, K. 1998. Total accounting in action: Reflections on Sten Jonsson's accounting for improvement. Accounting, Organizations and Society 23(3): 333-342.

Lukka, K. 2007. Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research (March): 76-101.

Lukka, K. 2010. The roles and effects of paradigms in accounting research. Management Accounting Research (June): 110-115.

Lukka, K. 2014. Exploring the possibilities for causal explanation in interpretive research. Accounting, Organizations and Society 39(7): 559-566.

Lukka, K. and E. Kasanen. 1995. The problem of generalizability: Anecdotes and evidence in accounting research. Accounting, Auditing and Accountability Journal 8(5): 71-90.

Lukka, K. and E. Kasanen. 1996. Is accounting a global or a local discipline? Evidence from major research journals. Accounting, Organizations and Society 21(7-8): 755-773.

Lukka, K. and J. Mouritsen. 2002. Homogeneity or heterogeneity of research in management accounting? The European Accounting Review 11(4): 805-811. (Summary).

Lukka, K. and M. Granlund. 2002. The fragmented communication structure within the accounting academia: The case of activity-based costing research genres. Accounting, Organizations and Society 27(1-2): 165-190.

Lukka, K. and S. Modell. 2010. Validation in interpretive management accounting research. Accounting, Organizations and Society 35(4): 462-477.

Lum, L. 2003. Personal Investing: An Interactive Approach with Access Certificate. South-Western Educational Publishing.

Luman, J. A. 1911. Importance of accounting training. Journal of Accountancy (April): 405-413.

Lumijärvi, O. P. 1991. Selling of capital investments to top management. Management Accounting Research (September): 171-188.

Lumley, T. 2010. Complex Surveys: A Guide to Analysis Using R. Wiley.

Lumpkin, G. T. and G. G. Dess. 1995. Simplicity as a strategy-making process: The effects of stage of organizational development and environment on performance. The Academy of Management Journal 38(5): 1386-1407.

Lunardi, G. L., A. C. Gastaud Macada, J. L. Becker and W. Van Grembergen. 2017. Antecedents of IT governance effectiveness: An empirical examination in Brazilian firms. Journal of Information Systems (Spring): 41-57.

Lunardi, G. L., J. L. Becker, A. C. G. Macada and P. C. Dolci. 2014. The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms. International Journal of Accounting Information Systems 15(1): 66-81.

Lunawat, R., G. Waymire and B. Xin. 2021. Do verified earnings reports increase investment? Contemporary Accounting Research 38(2): 1368-1394.

Lunawat, R., T. W. Shields and G. Waymire. 2021. Financial reporting and moral sentiments. Journal of Accounting and Economics (August): 101421.

Lund, D. S. and L. E. Strine Jr. 2022. Corporate political spending is bad business: How to minimize the risks and focus on what counts. Harvard Business Review (January/February): 130-137.

Lund, R. I. 1933. Status of partner's loan accounts in partnership dissolution. The Accounting Review (September): 252-254.

Lund, R. I. 1941. Realizable value as a measurement of gross income. The Accounting Review (December): 373-385.

Lundahl, M. O. 1932. Appreciation and the statutes. The Accounting Review (September): 189-193.

Lundberg, A. and G. Westerman. 2020. The Transformer CLO: The role of the chief learning officer isn't just about training anymore in today's dynamic business environment. Harvard Business Review (January/February): 84-93.

Lundberg, C. C. 1962. Administrative decisions: A scheme for analysis. The Journal of the Academy of Management 5(2): 165-178.

Lundholm, R. 1990. Discussion of “The effect of antifraud rules and ex post verifiability on managerial disclosures”. Contemporary Accounting Research 6(2): 899-902.

Lundholm, R. and L. A. Myers. 2002. Bringing the future forward: The effect of disclosure on the returns-earnings relation. Journal of Accounting Research (June): 809-839.

Lundholm, R. and R. Rogo. 2020. Do excessively volatile forecasts impact investors? Review of Accounting Studies 25(2): 636-671.

Lundholm, R. J. 1988. Price-signal relations in the presence of correlated public and private information. Journal of Accounting Research (Spring): 107-118.

Lundholm, R. J. 1991. Public signals and the equilibrium allocation of private information. Journal of Accounting Research (Autumn): 322-349.

Lundholm, R. J. 1991. What affects the efficiency of a market? Some answers from the laboratory. The Accounting Review (July): 486-515.

Lundholm, R. J. 1999. Reporting on the past: A new approach to improving accounting today. Accounting Horizons (December): 315-322.

Lundholm, R. J. 2001. Discussion of: “On the aggregation and valuation of deferred taxes”. Review of Accounting Studies 6(2-3): 299-304.

Lundholm, R. J. 2021. FSA in an ETF world. Review of Accounting Studies 26(4): 1428-1455. (Financial statement analysis in the presence of an electronically traded fund).

Lundholm, R. J., R. Rogo and J. L. Zhang. 2014. Restoring the Tower of Babel: How foreign firms communicate with U.S. investors. The Accounting Review (July): 1453-1485.

Lundin, S. C., et al. 2000. Fish! A Remarkable Way to Boost Morale and Improve Results. Hyperion.

Lundquist, W. H. 1962. Direct costing can be applied to a job shop. N.A.A. Bulletin (March): 14.

Lundquist, W. H. 1964. Fundamentals of short and long-term cash forecasting. N.A.A. Bulletin (April): 49-55.

Lundquist, W. H. 1967. Accountants face new challenges. Management Accounting (March): 3-9.

Lundy, B., A. Sergeant and L. Jiles. 2021. Accounting curricula in the digital age: Accounting programs need to ensure that students are equipped with digital capabilities that will prepare them for leadership roles in the profession. Strategic Finance (August): 28-33. (Mandating Excel Certification, financial modeling with Excel, use of the Alteryx analytics process automation software platform in the management accounting course, using advanced analytics functions in Tableau in auditing, etc.).

Luneski, C. 1964. Some aspects of the meaning of control. The Accounting Review (July): 591-597.

Luneski, C. 1967. Continuous versus discrete compounding for capital budgeting decisions. The Accounting Review (October): 767-771.

Lunsche, S. 2017. One company's integrated reporting journey: The case of Gold Fields. The CPA Journal (July): 14-15.

Luo, B. 2019. Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences. Advances in Accounting: Incorporating Advances in International Accounting (47): 100434.

Luo, B. and L. Ruan. 2021. Foreign cash, repatriation, and credit ratings: Evidence from U.S. multinationals. Journal of International Accounting Research 20(3): 117-136.

Luo, H. and R. T. Golembiewski. 1996. Budget deficits in China: Calculations, causes, and impacts. Journal of Public Budgeting, Accounting & Financial Management 8(3): 305-334.

Luo, J., J. Chen and D. Chen. 2021. Coming back and giving back: Transposition, institutional actors, and the paradox of peripheral influence*. Administrative Science Quarterly 66(1): 133-176.

Luo, L. and H. Wu. 2019. Voluntary carbon transparency: A substitute for or complement to financial transparency? Journal of International Accounting Research 18(2): 65-88.

Luo, L., H. Wu and C. Zhang. 2021. CEO compensation, incentive alignment, and carbon transparency. Journal of International Accounting Research 20(2): 111-132.

Luo, L. L. and Q. Tang. 2016. Does national culture influence corporate carbon disclosure propensity? Journal of International Accounting Research 15(1): 17-47.

Luo, M., S. Shao and F. Zhang. 2018. Does financial reporting above or below operating income matter to firms investors? The case of investment income in China. Review of Accounting Studies 23(4): 1754-1790.

Luo, S. and N. J. Nagarajan. 2015. Information complementarities and supply chain analysts. The Accounting Review (September): 1995-2029.

Luo, X. and C. Chung. 2005. Keeping it all in the family: The role of particularistic relationships in business group performance during institutional transition. Administrative Science Quarterly 50(3): 404-439.

Luo, X., T. Wang, L. Yang, X. Zhao and Y. Zhang. 2023. Initial evidence on the market impact of the iXBRL adoption. Accounting Horizons (March): 143-171.

Luo, Y. 2001. Antecedents and consequences of personal attachment in cross-cultural cooperative ventures. Administrative Science Quarterly 46(2): 177-201.

Luo, Y. 2005. How important are shared perceptions of procedural justice in cooperative alliances? The Academy of Management Journal 48(4): 695-709.

Luo, Y. 2007. The independent and interactive roles of procedural, distributive, and interactional justice in strategic alliances. The Academy of Management Journal 50(3): 644-664.

Luo, Y. 2009. Book review: Some Assembly Required: Work, Community, and Politics in China's Rural Enterprises by Calvin Chen. Administrative Science Quarterly 54(1): 175-178.

Luo, Y. 2010. Book review: Emerging Multinationals in Emerging Markets by R. Ramamurti, J. V. Singh. Administrative Science Quarterly 55(2): 339-343.

Luo, Y. and B. Malsch. 2023. Re-examining auditability through auditors' responses to Covid-19: Roles and limitations of improvisation on the production of auditing knowledge. Auditing: A Journal of Practice & Theory 42(3): 155-175.

Luoma, G. A. 1967. Accounting Information in Managerial Decision-Making for Small and Medium Manufacturers. National Association of Accountants.

Luoma, G. A. and E. A. Spiller Jr. 2002. Financial accounting return on investment and financial leverage. Journal of Accounting Education 20(2): 131-138.

Luoma, P. and J. Goodstein. 1999. Stakeholders and corporate boards: Institutional influences on board composition and structure. The Academy of Management Journal 42(5): 553-563.

Lurie, A. G. 1953. Controlling research costs with a budget. N.A.C.A. Bulletin (March): 894-901.

Lurie, Z. 2019. SurveyMonkey's CEO on creating a culture of curiosity. Harvard Business Review (January/February): 35-40.

Lusch, R. F. and W. F. Bentz. 1979. A variance approach to analyzing changes in return on investment. Management Accounting (February): 29-33.

Luscher, L. S. and M. W. Lewis. 2008. Organizational change and managerial sensemaking: Working through paradox. The Academy of Management Journal 51(2): 221-240.

Lusk, E. J. 1972. Discriminant analysis as applied to the resource allocation decision. The Accounting Review (July): 567-575.

Lusk, E. J. 1973. Cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-202.

Lusk, E. J. 1973. [Discussion of cognitive aspects of annual reports: Field independence/dependence]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 215-224.

Lusk, E. J. 1974. A normative resource transfer model. Decision Sciences 5(4): 597-613.

Lusk, E. J. 1979. A test of differential performance peaking for a disembedding task. Journal of Accounting Research (Spring): 286-294.

Lusk, E. J. and B. L. Oliver. 1974. American managers' personal value systems - Revisited. The Academy of Management Journal 17(3): 549-554.

Lusk, L. A. 1992. Creativity in pension accounting. Management Accounting (March): 31-35.

Luss, H. 1975. Multiperiod search models for an unknown number of valuable objects. Decision Sciences 6(3): 430-438.

Lussier, R. N. and C. F. Achua. 2001. Management Effectiveness: Developing Leadership Skills. South-Western Educational Publishing.

Lussier, R. N. and C. F. Achua. 2009. Leadership: Theory, Application, & Skill Development, 4th edition. South-Western College Pub.

Luster, P. 2015. Spice up your meetings. Strategic Finance (October): 10.

Luster, P. 2017. Book review: Leaders are made, not born. Strategic Finance (August): 12. (Review of Tracy B. Leadership).

Lustgarten, S. 1982. The impact of replacement cost disclosure on security prices: New evidence. Journal of Accounting and Economics (October): 121-141.

Luthans, F. 1967. Faculty promotions: An analysis of central administrative control. The Academy of Management Journal 10(4): 385-394.

Luthans, F. and R. Koester. 1976. The impact of computer generated information on the choice activity of decision-makers. The Academy of Management Journal 19(2): 328-332.

Luthans, F. and R. M. Hodgetts. 1969. Managerial analysis of doctoral candidates and professors: Research attitudes and interpersonal relations. The Academy of Management Journal 12(2): 213-221.

Luthans, F., H. S. McCaul and N. G. Dodd. 1985. Organizational commitment: A comparison of American, Japanese, and Korean employees. The Academy of Management Journal 28(1): 213-219.

Luthans, F., J. W. Walker and R. M. Hodgetts. 1969. Evidence on the validity of management education. The Academy of Management Journal 12(4): 451-457.

Luther, R. 2019. It's time to volunteer. Strategic Finance (September): 63.

Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).

Luther, R., T. C. Jones and A. Saxl. 2009. Experiencing Change in German Controlling: Management accounting in a globalizing world. CIMA Publishing.

Luther, R. G. and S. Longden. 2001. Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research (September): 299-320.

Lutz, F. W. 1982. Tightening up loose coupling in organizations of higher education. Administrative Science Quarterly 27(4): 653-669. (Part of a special section on the utilization of organizational research, part 1).

Lutz, F. W. 1983. Reply to "More on loose coupling". Administrative Science Quarterly 28(2): 296-298.

Lutz, S. A. 1982. Pension plan disclosures: What they mean. Management Accounting (April): 48-54.

Luu, M. 2020. Small business capital formation. Strategic Finance (September): 21-22.

Luu, M. 2021. Securities offerings for capital formation. Now a viable alternative for small businesses, securities offerings open up the possibility of raising significant amounts of capital. Strategic Finance (December): 19-20.

Luu, M. 2023. Using positive pay to prevent check fraud. Strategic Finance (August): 36-38.

Lux, D. and M. E. Knight. 2021. Fighting fire with fire: Using Excel macros to combat academic dishonesty in Excel projects. Issues in Accounting Education (February): 23-34.

Luypaert, M. and T. Van Caneghem. 2014. Can auditors mitigate information asymmetry in M &As? An empirical analysis of the method of payment in Belgian transactions. Auditing: A Journal of Practice & Theory 33(1): 57-91.

Lvova, I. and D. Lvova. 2018. From theatrical to scientific reviewing: The case of Nikolay Blatov (1875-1942). The Accounting Historians Journal 45(1): 83-99.

Lybrand, Ross Bros. & Montgomery. 1966. The story of a merger. Management Accounting (July): 59-61.

Lybrand, W. M. 1906. Municipal accounting in the city of Philadelphia. Journal of Accountancy (August): 275-279.

Lybrand, W. M. 1906. Stock accounts and book inventories. Journal of Accountancy (February): 293-300.

Lybrand, W. M. 1908. The accounting of industrial enterprises. Journal of Accountancy (November): 32-40.

Lybrand, W. M. 1908. The accounting of industrial enterprises: Part II. Journal of Accountancy (December): 111-121.

Lybrand, W. M. 1909. The accounting of industrial enterprises: Part III. Depreciation. Journal of Accountancy (January): 224-236.

Lybrand, W. M. 1925. Estate Accounting. Journal of Accountancy (January): 71.

Lybrand, W. M., F. H. MacPherson and A. L. Dickinson. 1909. Accounting For Modern Corporations. American School of Correspondence.

Lyden, F. J. 1975. Using Parsons' functional analysis in the study of public organizations. Administrative Science Quarterly 20(1): 59-70.

Lyle, M. R. 2016. Valuation: Accounting for risk and the expected return. Discussion of Penman. Abacus 52(1): 131-139.

Lyle, M. R. 2019. Information quality, growth options, and average future stock returns. The Accounting Review (January): 271-298.

Lyle, M. R. and T. L. Yohn. 2021. Fundamental analysis and mean-variance optimal portfolios. The Accounting Review (November): 303-327.

Lyle, M. R., E. J. Riedl and F. Siano. 2023. Changes in risk factor disclosures and the variance risk premium. The Accounting Review (October): 327-352.

Lyle, M. R., J. L. Callen and R. J. Elliott. 2013. Dynamic risk, accounting-based valuation and firm fundamentals. Review of Accounting Studies 18(4): 899-929.

Lyles, M. A. and I. I. Mitroff. 1980. Organizational problem formulation: An empirical study. Administrative Science Quarterly 25(1): 102-119.

Lyman, G. V. W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (June): 427-430.

Lyn, D., P. de Lange and B. Jackling. 2012. A comparison of generic skills and emotional intelligence in accounting education. Issues in Accounting Education (August): 627-645.

Lynch, A. and M. Gomaa. 2003. Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems 4(4): 295-308.

Lynch, A., S. Bryant and J. Reck. 2011. Fraudulent financial reporting: An update on SEC investigations. Journal of Forensic & Investigative Accounting 3(1): 116-148.

Lynch, A. L., U. S. Murthy and T. J. Engle. 2009. Fraud brainstorming using computer-mediated communication: The effects of brainstorming techniques and facilitation. The Accounting Review (July): 1209-1232.

Lynch, B. P. 1974. An empirical assessment of Perrow's technology construct. Administrative Science Quarterly 19(3): 338-356.

Lynch, D., M. Romney, B. Stomberg, D. Wangerin and J. R. Robinson. 2019. Trade offs between tax and financial reporting benefits: Evidence from purchase price allocations in taxable acquisitions. Contemporary Accounting Research 36(3): 1223-1262.

Lynch, E. 1984. Telecommunications: AT&T has a few suggestions. Management Accounting (April): 45-48.

Lynch, E. 2021. Making critical audit matters more readable. Journal of Accountancy (October): 28-32.

Lynch, E. J. and J. Durrant. 2020. Tax compliance and taxpayer mood: Will COVID-19 lead to an epidemic of tax cheating? The CPA Journal (December/January): 60-63.

Lynch, H. L. 1963. Using incentives to reduce waste product. N.A.A. Bulletin (April): 47-52.

Lynch, E. J. and L. M. Andiola. 2019. If eyes are the window to our soul, what role does eye-tracking play in accounting research? Behavioral Research In Accounting 31(2): 107-133.

Lynch, J. 2014. Planning for the New Jersey inheritance tax. The CPA Journal (February): 48-51.

Lynch, J. 2021. The state of the inheritance tax in New Jersey. The CPA Journal (June/July): 60-65.

Lynch, L. J. and S. E. Perry. 2003. An overview of management compensation. Journal of Accounting Education 21(1): 43-60.

Lynch, M. F. and N. C. Lynch. 2013. Proving that personal goodwill exists: Planning advice for professionals based on recent cases. The CPA Journal (June): 40-47.

Lynch, N. and C. R. Pryor. 2012. Properly assessing the reverse mortgage option: Know the costs, benefits, and alternatives for this retirement funding tool. Journal of Accountancy (July): 42-44, 46-47.

Lynch, N. C. 2012. The controversy over private company reporting standards: Recommendations of the Blue Ribbon Panel and the Financial Accounting Foundation's response. The CPA Journal (July): 46-53.

Lynch, N. C. and C. R. Pryor. 2018. The impact of the new revenue recognition guidance on cloud computing arrangements. The CPA Journal (June): 38-45.

Lynch, N. C., M. F. Lynch and C. P. Cullinan. 2020. Managing the going concern risk in an uncertain environment. The CPA Journal (May): 34-41.

Lynch, N. C., M. F. Lynch and D. B. Casten. 2014. The expanding use of sustainability reporting. The CPA Journal (March): 18-24.

Lynch, R. L., J. G. Diezemann and J. F. Dowling. 2003. The Capable Company: Building the Capabilities That Make Strategy Work. Blackwell Publishing.

Lynch, T. E. 1970. Responsibility for corporate financial reports. Management Accounting (May): 14-16.

Lynch, T. E. 1972. Reporting requirements for equity securities. Management Accounting (December): 23-26, 30.

Lyndall, F. S. Jr. 1959. The effect of income taxes on economic comparisons. N.A.A. Bulletin (September): 75-84.

Lyndall, F. S. Jr. 1960. Leasing equipment - What are the advantages? N.A.A. Bulletin (August): 15-18.

Lynford, G. and J. C. Bedard. 2013. The influence of auditor and client Section 404 processes on remediation of internal control deficiencies at all levels of severity. Auditing: A Journal of Practice & Theory 32(4): 45-69.

Lynn, A. J. 1925. American Institute examination. Journal of Accountancy (September): 180-182.

Lynn, E. S. 1960. Appropriation-expenditure accounting. The Accounting Review (January): 129-132.

Lynn, E. S. 1964. Education for the profession. The Accounting Review (April): 371-376.

Lynn, J. R. 1916. Classification and certification of profits. Journal of Accountancy (April): 255-260.

Lynn, M. P. and R. L. Madison. 2004. A closer look at rolling budgets. Management Accounting Quarterly (Fall): 60-64.

Lynn, P. 2009. Methodology of Longitudinal Surveys. Wiley.

Lynn, R., N. Sharp and B. Twedt. 2015. Who's heard on the street? Determinants and consequences of financial analyst coverage in the business press. Review of Accounting Studies 20(1): 173-209.

Lynton, R. P. 1969. Linking an innovative subsystem into the system. Administrative Science Quarterly 14(3): 398-416.

Lyon, E. 2017. Microcaptive premium deductions disallowed. Journal of Accountancy (November): 64-66.

Lyon, G. C. 1946. A standard cost application in the textile industry. N.A.C.A. Bulletin (August 1): 1131-1147.

Lyon, G. C. 1949. Application of standard costs to textile finishing operations. N.A.C.A. Bulletin (October): 193-208.

Lyon, G. C. 1955. Accounting for promotion when samples are salable. N.A.C.A. Bulletin (October): 211-218.

Lyon, G. C. 1973. Fixed characteristics of variable costs. Management Accounting (October): 27-30.

Lyon, H. L. and J. M. Ivancevich. 1974. An exploratory investigation of organizational climate and job satisfaction in a hospital. The Academy of Management Journal 17(4): 635-648.

Lyon, J. D. and M. W. Maher. 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct. Journal of Accounting Research (March): 133-151.

Lyon, L. S. 1924. Accounting courses in universities. Journal of Accountancy (December): 422-429.

Lyon, O. 1919. Municipal accounts. Journal of Accountancy (February): 125-133.

Lyon, T. P. 2019. Book review: Mike Lenox and Aaron Chatterji: Can Business Save the Earth? Innovating Our Way to Sustainability. Administrative Science Quarterly 64(2): NP16-NP18.

Lyons, B. and A. Gumbus. 2004. How Unilever HPC-NA sold its employees on the balanced scorecard. Strategic Finance (April): 40-44.

Lyons, B. and B. Tarasovich. 2017. Tax reform is coming: Are you ready? Strategic Finance (February): 44-49.

Lyons, B. and B. Tarasovich. 2018. The new revenue recognition rules. Strategic Finance (December): 36-45.

Lyons, B. and B. Tarasovich. 2022. The ups and downs of SPACs: While the enthusiasm around special purpose acquisition companies has diminished, SPACs haven't disappeared entirely and continue to provide an alternate path toward access to public equity markets. Strategic Finance (November): 34-41.

Lyons, B. and R. Hardy. 2007. From workout to winning. Strategic Finance (November): 18-23. (A nonprofit university implements G.E.'s workout program).

Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard. Journal of Cost Management (March/April): 34-38. (Summary).

Lyons, B. R. Paliwal and D. Pannese. 2010. Interpreting financial results. Strategic Finance (April): 48-53.

Lyon, E. 2018. PEO is statutory employer: The Tax Court allows a refund of overpaid Social Security taxes to professional employer organization Paychex. Journal of Accountancy (August): 64-66.

Lyon, E. 2018. Tax Court again denies microcaptive insurance arrangement. Journal of Accountancy (September): 58-59.

Lyons, M. J. 1960. Accountants - Automatons or thinkers. N.A.A. Bulletin (April): 67-68.

Lys, T. 1984. Mandated accounting changes and debt covenants: The case of oil and gas accounting. Journal of Accounting and Economics (April): 39-65.

Lys, T. 1986. Discussion of capital analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 109-111.

Lys, T. 1996. Abandoning the transactions-based accounting model: Weighing the evidence. Journal of Accounting and Economics (August-December): 155-175.

Lys, T. and K. Sivaramakrishnan. 1988. Earnings expectations and capital restructuring: The case of equity-for-debt swaps. Journal of Accounting Research (Autumn): 273-299.

Lys, T. and R. L. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 65-93.

Lys, T. and S. Sohn. 1990. The association between revisions of financial analysts' earnings forecasts and security-price changes. Journal of Accounting and Economics (December): 341-363.

Lys, T., J. P. Naughton and C. Wang. 2015. Signaling through corporate accountability reporting. Journal of Accounting and Economics (August): 56-72.

Lys, T. Z. and J. Sunder. 2008. Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts. Journal of Accounting and Economics (August): 317-323.

Lyu, C., D. C. Y. Yuen, X. Zhang and N. Zhang. 2014. The impact of IFRS adoption on real activities manipulation: Evidence from China. Journal of Applied Management Accounting Research (Summer): 17-40.

Lyu, C., K. Wang, F. Zhang and X. Zhang. 2018. GDP management to meet or beat growth targets. Journal of Accounting and Economics (August): 318-338.

Lyu, M. X. C. Meng and B. Wang. 2023. Chief audit executive as supervisory board member and executive compensation contracts. Abacus 59(1): 258-299. (Related to China's corporate governance).

Lyubimov, A., V. Arnold, and S. G. Sutton. 2013. An examination of the legal liability associated with outsourcing and offshoring audit procedures. Auditing: A Journal of Practice & Theory 32(2): 97-118.

Lyzenga, F. A. 1970. Mechanized financial exhibits. Management Accounting (September): 44-47.

LAA-LAW | LAX-LEV | LEW-LIV | LIW-LZ